Level 1

Distribution of income to partners

A mangement  LLC company is owned by to LLCs. The management company gets a commission income of 100,000$. I register this transaction as an income. The management company distribute the income to the LLCs partners (50/50). How do I register the deposit to the LLC partner? If I register as an income again I am afraid that when I give the books to the accountant I will pay double taxes. Any suggestion? Thank you