If there is a qualified entity owned by spouses as community property owners, and they treat the entity as a disregarded entity for federal tax purposes, the Internal Revenue Service will accept the position that the entity is disregarded for federal tax purposes. You can add him to your LLC filing with the secretary of state. The biggest pro is that you can both participate in the business as Schedule C filers so you can both choose to have self-employment income. Because you would be required to file separate Schedule Cs to report each spouse's income and deductions, this additional paperwork could be considered a con (but you have plenty of freedom to divide the income). If you elect to file the disregarded entity, there would be no difference in how you file (other than having to prepare a Schedule C for each of you).
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