Start up costs before the business began all go into one bucket called start up costs. You can write off up to $5,000 and amortize the rest. This is a benefit to you as you will have those deductions to help offset your future income. Your business began when you had your first sale. So any expenses after the first sale, can go into the various expenses columns.
An LLC is not a tax identity. Please see Small Business and Self-Employed Tax Center. This will give you everything you need to know. As married owners, the state you live in can affect how your return is prepared, You may each do a sch C or you may qualify as a joint venture. If you made the S corp election, that is the one to use.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
