I currently have a single member LLC, which is a pass-through. I'd like to add my spouse to the LLC as a partner, and file as a partnership. I already got an EIN as a sole member when I opened the LLC. Do I just file my next return for the LLC as a partnership or do I have to notify the IRS of anything beforehand? From what I have read on the net, I may have to file a form 8832, but an accountant I spoke to told me it was not needed. Anyone know the true answer? Thanks!

I currently have a single member LLC, which is a pass-through.=====>>>>>>>>>>>smllc is NOT PSE; . Pass-through entities,i.e., MMLLC S corp or Partnership, don't pay income taxes at the corporate level. Instead, corporate income is allocated among the owners, and income taxes are only levied at the individual owners' level. An SMLLC that does not elect to be a corporation/partnership will be classified by the existing federal guidance as a "disregarded entity" which is taxed as a sole proprietor for income tax purposes."

I'd like to add my spouse to the LLC as a partner, and file as a partnership.==>>Correct;unless your state is a community pty, you need to file 1065 for your llc as MMLLC
I already got an EIN as a sole member when I opened the LLC. Do I just file my next return for the LLC as a partnership or do I have to notify the IRS of anything beforehand?====>>>>>>you need to contact your state; The LLC legal designation is governed by your state laws and is normally administered by the secretary of state. If you wish to form an LLC yourself or search your legal name, contact the secretary of state.when you form a new LLC with the DBA name,you need to complete a content to use similar name form with the article of organization.and then you file F1065.