what is the correct way to file? llc ownership is husband and wife - changed into another llc same owners - does the first llc need to be closed and claim capital gain if any and the second take the property at cost less accumulated depreciation?

[Mike9241]

no change in ownership, there should be no taxable event. but then you didn't provide the reason for the change.  also, do you live in a community property state (CPS)?

if you don't live in a CPS file a final 1065 for the old one a 1065 for the new one 

in a community property state, the IRS waives the 1065 filing requirement when the only owners are husband and wife.