Just dissolved a 50-50 LLC, now how to split the money?

What is the name of your state (only U.S. law)?- Ohio

We just dissolved a 50-50 LLC about 2 weeks ago (not for financial reasons), so now we're trying to figure out how to split the remaining cash. If we were to write a check directly from the old account to the account of my new business, would that be taxed as income? If so, how do we split this money without it being shown as income? Its going straight from the old business to the new business so it is not income for me.
Thanks for the advice!What is the name of your state (only U.S. law)?

If we were to write a check directly from the old account to the account of my new business, would that be taxed as income?

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It would be a distribution. How it is taxed depends on many factors such as; what your basis is in the LLC or what the accounting is on the LLC.

If so, how do we split this money without it being shown as income?

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On distribution, it will be income or not, depending on the facts. How much money are you talking about? What is your basis? What does your agreement say about this situation? Does the 50/50 distribution reflect economic realities or is it disproportional?