LLC taxed as a Partnership

The LLC can be owned by members who are individual people and/or legal entities.
The LLC can be managed by all of the members or by one (or more) managers.
A manager may be a member but it is not a legal requirement to be a member.
The LLC can be formed and registered in any U.S. State.
The LLC needs to have a registered representative located in its state of formation for delivery of legal service.
The registered representative can be a professional firm that acts as the registered representative for thousands of LLCs, or it can be one of the owners of the LLC, if that owner is a legal resident of the state.
The LLC needs to be registered as a foreign entity in any other state where it has nexus (nexus generally means owning property or having workers or sales-people physically within that state).
The LLC also needs to have a registered representative located in each other state where it is registered as a foreign entity for delivery of legal service.

When there are two or more members, the default income tax classification is Partnership, filing IRS Form 1065 each year on March 15^th.

Optionally, the LLC may file a Form 8832 and "check the box" to elect to change that default to C-Corporation, filing IRS Form 1120 each year based on the year-end date that is adopted. But see Form 2553 to elect to change the default to S-Corporation, filing IRS Form 1120-S each year on March 15^th.

In community property states, if the only owners of the LLC are one legally married couple, then together they may choose to file as a Partnership or as two separate Schedule Cs.