If you are in a community property state, you can claim the income and expenses of the LLC by dividing the income and expenses between two schedule C's. However, if you are not in a community property state, you will need to report the income of the LLC on a Form 1065 partnership. Regardless, you can file on a Form 1065 partnership return if you choose.
See the following from a previous answer:
Here are
the requirements to file your business tax information as a qualified joint
venture.
Partnerships
(or LLCs in community property states) with husband and wife owners can file
schedule Cs for each of their portions of the partnership’s income instead of
filing a Form 1065 partnership return by electing to be treated as a qualified
joint venture. The requirements are as follows:
- The business is unincorporated
or not organized as a limited liability company (unless the husband and
wife live in a community property state).
- The only owners of the business
are the husband and wife.
- Both spouses materially
participate in the business operations.
- Both spouses agree and elect
not to file their tax return as a partnership.
- Each spouse reports their full
share of income and expenses on separate schedule Cs.
