Truck drivers paid with 1099 / Is it better to form LLC?

Hello. My husband is a truck driver. He doesn’t have his own truck - his current employer hired him and is paying him with 1099 (not W2). So my husband is like self-employed? He is planning on registering LLC - is this better for tax purposes? I read he need to report taxes quarterly, and do an estimate. So far we have always filed joint return but he wasn’t working and I have W2. How are we to file jointly, when he will have LLC? What about state taxes - are they to be filed where the LLC is registered? Is there a specific regulation for truck drivers. Where should they file state taxes: where the company that has hired them is based, or based on the state of residence? And in general - is it better to form LLC if self-employed and report income on EIN, or report income as individual on SSN? Thank you.