in order to convert from a multimember LLC to a single member LLC treated as a disregarded entity, your spouse will have to gift you their interest in the LLC. No gift tax return is required for spousal gifts of present interest. you take over their tax basis ang follow @ee-ea thread on filing a final partnership return.
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you will have to manually enter the rental activity into your 1040. there is no way to do a transfer.
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if your spouse remains a member you will have to continue filing partnership returns.
An LLC owned by a husband and wife, that has not made an election to be taxed as a corporation, is treated as a partnership and must file a partnership return unless the husband and wife are in a community property jurisdiction. then separate schedule Es for rental activity are filed.
