For my LLC - do I deduct state licensing and filing fees (e.g. Secretary of State's Office) on Line-14 of Form 1065, or do I include it with Other Deductions on line-20?

[hereinhelena]

The title for line-14 is "taxes and licenses", but all of the examples are taxes.

[MichaelMc · Accepted solution]

Yes, your licensing and filing fees, paid at any level of government (state, county, city or township, etc) should properly be reported on line 14 of Form 1065.

[hereinhelena]

Thank you for the quick answer!

[tuxedorose]

@MichaelMc   thanks..... but what about if I have a simple partnership LLC for a real estate rental unit?

im confused because it seems im supposed to put all my incomes/expenses in form 8825 and then put the net on 1065 line 2.          

if I put the state lic fee on 1065 page 1 ,then my ord business income (line 22)  is going to be a small negative number?