The "start date" of the company would typically be the date you formed the LLC; it is not when the building is completed or you start leasing.
For purposes of "start-up costs", however, the "start-up date" would be the date
you open your doors or start generating income).
Startup costs are the expenses incurred during the process of creating a new business.
All businesses are different, and can require different types of startup costs.
However, there are a few generic costs that are common to all business types:
- Research expenses
- Insurance, license and permit fees
- Equipment and supplies
- Advertising and promotion
- Borrowing costs
- Employee expenses
- Technological expenses
Generally, the costs to construct a building are not considered "startup" costs - they are expenses incurred during the process of creating a business asset.
It is arguable whether "architectural fees" would be a start-up cost for your business. While they are specific to the creation of a business asset, they are also necessary in deciding whether or not to proceed with the investment ("research"). Plans are necessary to determine costs, and costs determine economic viability.
"Legal fees" to incorporate or advise on general business matters (e.g. zoning issues, property search, contact negotiation) could reasonably be considered start-up costs for this type of business.
See Startup
Cost Tax Deductions – How to Write Off the Expense of Starting Your Business for additional information.
Also, see Business
Start-Up Costs in IRS Publication 535.
