New single-member LLC mid year 2024. question re expenses and income pre/post date of LLC formation

[Xiws]

My LLC is now officially registered as of mid May.  Income from "consulting" and similar services.  
Prior to formation of LLC I was receiving income, and incurring some expenses, including expenses to *form* the LLC (filings, some accounting software, legal advice, etc).

I'll get a 1099 in my own social, and another for the LLC with it's EIN.   
Given all this, in the end, shows up in the Schedule C, does it matter the specific date of the formation of the LLC and which income and expenses occurred prior to or after that specific date?  

[lockerman]

If the LLC remains a ole proprietor and does not take on a partner or elect Sub S status all income goes on the schedule C.  You could file 2 schedule Cs to divide the income and expense from before the LLC formation and not use the EIN on that schedule C.  After formation use the schedule C for the income and expense after formation.  Start up expenses would be amortized on the new Schedule C form

[Xiws]

Thank you, very helpful.   
A bit of clarification on your two-Schedule Cs and amortization comment.  If I incurred $600 of expenses prior to LLC formation date, and formation date was, for example, May 1, then are you recommending place 4 months (1/3 of $600, so $200) of expense on the first SchC (person SS#) and the other 8 months=2/3=$400 on the second SchC (LLC EIN).
That sound like the entire expense is still deducted either way (single SchC or two of them), but if I choose to use 2, then simply split as percentage relative to start date.

Correct?

[lockerman · Accepted solution]

That would be correct