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posted Mar 29, 2025 4:02:18 PM

Expenses in 2024 but LLC Filed in 2025 for Independent Consulting

I created my LLC on Paper in California on 2nd January 2025. I had some start up expenses where I travelled internationally to meet clients and also drove some miles here in USA to start up my business.

 

Can I deduct those expenses for 2024 year in my current return as the actual expenses were in 2024.

I do agree 5000 is the start up expenses but there were some additional ones that I actually incurred prior to forming LLC on paper. 

 

It was mainly related to meet all the clients, customers, market survey etc.

 

Please guide.

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1 Replies
Expert Alumni
Mar 30, 2025 9:27:19 AM

Usually, a business is considered open when it starts selling goods or services to customers, not when it was registered.  Regarding when to claim your start-up expenses, it depends on whether your business was active or not yet during 2024.  

 

Regarding how much you can claim, you can deduct up to $5,000 on the year your business becomes active.  The rest can be amortized over a 180-month period that starts on the month the business begins to operate.  See the following IRS page for more information on deducting start-up expenses. 

 

Here’s how businesses can deduct startup costs from their federal taxes

 

Feel free to reach us again if you have additional questions.  


Start-up Business Tax Tips