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Returning Member
posted Jan 20, 2025 11:53:19 AM

I've created a multi-member LLC, registed as S-Corp in NV state for Rental properties in 2024, but did not invest in any items in 2024. I'll start investing in 2025, could I push the startup cost deductions to 2025 tax deductions & please provide info??

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1 Replies
Level 15
Jan 20, 2025 12:05:07 PM

since the activity didn't start until 2025, you can not write off or amortize start-up costs in 2024

you must still file a 2024 s-corp return. 

see iRS instructions

https://www.irs.gov/pub/irs-pdf/i1120s.pdf