Does a Husband and Wife LLC Have to File a Partnership Return?

Since the default rule for multi-members LLCs is that the LLC is treated as a partnership, an LLC composed solely of a husband and wife will be a partnership for tax purposes unless the members choose to have it elect to be treated as a corporation.
A business jointly owned and operated by a married couple is a partnership unless the spouses qualify and elect to have the business be treated as a qualified joint venture, or they operate their business in one of the nine community property states.
LLCs owned by a husband and wife are not eligible to be "qualified joint ventures" because they are state law entities.

In order to form a husband and wife LLC, you must decide who will play what role in the business operations of the LLC.
A husband and wife LLC is typically taxed as a partnership, with profits and losses passed through to the owners and reported on their individual income tax returns.
Husband and Wife LLC offers limited liability protection and separate tax entity status compared to a partnership.
Spouses can elect to be a Qualified Joint Venture and report income on Form 1040 instead of 1065.

Every domestic partnership must file Form 1065 unless it does not receive income or incur expenditures.
All business partnerships must file Form 1065 by the 15th day of the 3rd month after the tax year ended. Extensions are allowed.
Partnerships must file Form 1065 to declare partnership income, losses, deductions, and credits.

Depending on elections made by the LLC and the number of members, the IRS will treat an LLC either as a corporation, partnership, or as part of the owner’s tax return.
A husband and wife LLC can choose to file taxes as a partnership or as a corporation, offering tax benefits and flexibility.
A husband-wife-owned business can file a single business tax instead of individual returns through a Qualified Joint Venture (QJV) arrangement.