If the owner select filing tax as partnership, all business profit and loss will pass through to owners/partners. In company level, no tax due.
If the LLC select filing tax as cooperation, as long as no compensation to woner, owner no need to report in personal tax return.
But the company need to pay tax if profit or can not pass loss to owner to compensate other income if loss.
If owner has no knowledge how to do it, either to learn or hire a CPA. not cost much.
