May I ask why you want to do this? Depending on the reason, it might make more sense (and will definitely be easier) to just make your spouse a W-2 employee of the single member LLC.
Because GA is not a community property state, you'll need to close the single member LLC and open a multi-member LLC. So you'll be filing a final SCH C with your personal 1040 tax return in the tax year the single-member LLC closes. Then you'll be filing a 1065-Multimember LLC/Partnership tax return in the first tax year the partnership is established. This can get tricky when it comes to transferring depreciating assets from the SCH C to the 1065. Especially since your state also taxes personal income. You would be highly advised to seek the services of a tax professional in your area before you do anything.
