Bottom line here.
A single member LLC can only have one owner. It does not matter if that one owner is married and will be filing a joint tax return either. As the owner of a single member LLC, under no circumstances and with no exceptions will the owner of that business ever issue themselves a W-2, 1099-MISC or any other type of tax reporting document. Again, there are no exceptions.
The IRS considers a single member LLC to be a disregarded entity. All income and expenses for the business are reported on SCH C as a physical part of the personal 1040 tax return, and it doesn't matter if that tax return is a joint return either.
