1) Both husband and wife had full time jobs. Husband maxed out employer's 401K (19K) and 403b (19k). Wife maxed out employer's 401k (19k). Immaterial for SEP-IRA contribution limitations.
2) Husband and wife joined ran a side business, a LLC in a community property state (California). The LLC had no other employees. Husband and wife didn't take any wages from the LLC. If you have a multi-member LLC then you will either file a partnership return OR 2 separate Sch C forms since you live in CA.
3) The LLC's treated as disregard entity in term of federal tax return. It was reported on one schedule C. Husband's name was list as name of proprietor on the schedule C. This is where you messed up ... as already mentioned you have to file either as a Partnership or on SEPARATE Sch Cs.
