hasband and wife opened the 1200 qf /12 seater restaurant for 6 months..No partnership nor corporation form .
Do they need one of them?
No you do not need any of the items mentioned. You simply need a business license from your local city all that most likely will cost under $100. On the license you will list the business as a sole proprietor business with both of your names as owners and you will need a business checking account with both of your names on the account. You can obtain a LLC down the road to protect your assets when the business takes off but it is not needed just make sure you have a great liability insurance policy that protects you from the slip and fall, choke on a bone, burnt my mouth type of BS lawsuits that could potentially arise.