需要按K1/1065/Schedule E报税。

第一，如果你在密西根，你必须按partnership，schedule K-1/1065 到 schedule E填表，就是说 option 1.   

第二，在community property 州（自己去查哪个州是），夫妻开的LLC可以按single member LLC报税。可以用schedule C，就是你的option 2，但是密西根不是community property state，所以你只能用option 1.

 

https://www.irs.gov/businesses/small-businesses-self-employed/single-member-limited-liability-companies

This IRS publication clarifies that

(1) An individual owner of a single-member LLC that operates a trade or business is subject to the tax on net earnings from self employment in the same manner as a sole proprietorship.

(2) LLC ownded by husband/wife in a community property state can be treated as SMLLC (and as a disregarded entity).