I have a married couple who decided to form a LLC with another couple to rent at a home.  They registered with the State of Texas but never bothered to get a federal EIN.  There was a 1099 issued from the management company that is in one of the member's social security and mortgage interest that is under the same member's ssn but also lists the husband (not hers one of the other members) name.  I am struggling with how to report this.  Obviously it should be on a 1065 but no EIN.  If I split everything down the middle and place half on couple A's joint return, it creates a disallowed loss;  couple B is out of the country so I do not have an idea of what the ramifications will be on their return.  I worry that attempting to split and place on the return will cause problems with the IRS this year and into the future.  But if I place everything on Couple B's return, how do I determine what the tax consequences should be for couple A? I would appreciate any insight/advice on this situation.