How to include LLC

[amaui]

My husband started and LLC in October of last year. As of now he's just been working his normal job and hasn't had his first real contract for the LLC. He's purchased a couple tools here and there but he hasn't actually done any business. My question is when he files his taxes does he have to include his LLC that did not contain profit or loss? 

And if so what's the method of filing is it just a schedule C?

[Vanessa A]

If he is a single member LLC, then No, he does not need to include the LLC since it did not have any business income.

The tools and stuff he purchased in preparation to start the business can be included on his return next year when he actually does have income.  They would be included as start up costs on Schedule C when he does have income.