The Desperate Housewives star owns a 32% stake in eatery Beso - which has an attached nightclub Eve - and is also listed in the court filing as a creditor owed $375 000 for legal fees paid and another $1m for a cash loan.
Although Beso made a gross profit of $14.6m over the past year, records filed at the US Bankruptcy Court in Las Vegas show it was losing up to $76 000 a month and owes $1.8m to landlords Crystals.
The bankruptcy filing is designed to protect $2.5m in assets and will help the company Beso LLC restructure $5.7m in debt and other liabilities.
This is not the first time Eva - who split from husband Tony Parker in November - has had trouble with the restaurant.Previous legal troubles
In June last year, the 35-year-old actress was sued for breach of contract by the former managers Ronan and Mali Nachum, alleging they had been forced out of their jobs by "scare tactics".
As well as accusing them of stealing cash, the pair were also said to have assaulted a server and punched a female patron in a document sent out by Eva and other part-owners including Jonas Lowrance.
However, Eva countersued to "protect the integrity of the restaurant".
Her representative said: "All allegations against Longoria Parker and the restaurant are absolutely false, untrue, and without merit. Longoria Parker plans to countersue the couple in a court of law in order to protect the integrity of the restaurant, its brand and the welfare and well-being of her employees, as well as her own reputation.
"Eva Longoria Parker is a well-respected businesswoman who is nothing short of honourable in all endeavours that she embarks upon, whether they are political, philanthropic, or in any professional business capacity."
As well as the Las Vegas eatery, the actress also owns a stake in Beso Los Angeles.
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