I have a client who files MFS. She has a house in an LLC. Never rented. Put money into it and is now selling it. She wants to give have of the proceeds to her husband. How can she do this without him claiming it as income. She is aware of capital gains and will give him half after taxes are paid. I don't think she can do a for 709. She lives in LA which is a community property state. She is sole owner of the LLC. Not sure how to treat this. HELP!!