How to file return with LLC business operations suspended?

[dlwright1]

My wife and I have had a single-member LLC for several years with revenue, expenses, home office, depreciation, etc. For personal reasons, for tax year 2018 (filing under an extension) and 2019 we have had no revenue-producing activity. We fully expect to resume all activity in 2020. How do we file 2018 and 2019 so as to maintain continuity?

[Anonymous_]

Can you clarify your facts somewhat? How have you been filing in the past?

In a scenario where a married couple are the sole owners of an LLC, the entity can be disregarded for federal income tax purposes provided it did not elect to be treated as a corporation and the LLC is owned by the couple as community property in a community property state. 

Otherwise, the LLC is required to file a Form 1065.