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Hello, I'm Robin. Welcome to JustAnswer. I'm reviewing your question now and typing up my reply. I'll post that in just a few moments.
I am not sure why your husband's age makes him immune to tax. Age alone does not protect or exempt anyone from tax.
If your sons did all the work then your husband should issue them each a 1099MISC dividing the income among them from the business. He will have to report the full amount on his tax filing and then show the full amount as paid to them under contract work.
This will result in $0 income for him in the business on the Schedule C.
They will each file their own Schedule Cs reporting their income from the 1099MISC issued to each of them.
The business then needs to be transferred to them so clients know he is no longer working.
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