@CincinnatiMoore wrote:
How do we file? Will the LLC need to be filed separately - LLC has no income yet.
Your LLC is, by default, treated as a partnership for federal income tax purposes. As a result, the LLC would be required to file Form 1065 (with associated K-1s to the husband and wife).
See https://www.irs.gov/instructions/i1065#en_US_2022_publink11392vd0e555
The initial Form 1065 would not be required to be filed until the tax year in which the LLC is open for business.