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?

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

9751

1 Best answer

New Member

Jun 5, 2019 4:51:14 PM

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.

New Member

Jun 5, 2019 4:51:14 PM

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.

Level 2

Jun 5, 2019 4:51:15 PM

Thank you for the quick answer!

Level 4

Mar 7, 2022 5:26:27 PM

@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?

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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?