1. Yes, you will need to file a form 1065 for your partnership even if you didn't begin producing income yet. You will just enter your start up costs. The IRS requires that you file the 1065 any year the LLC is in existence whether or not you have income. Also, remember the 1065 is due on March 15, not April 18th like the rest of the tax returns.
2. Yes, you can use the date you registered your LLC with the state.
3. It depends on what the costs consisted of, but if they were necessary to get your business up and running they are generally entered as start up costs.
4. If you had $100,000 in start up costs you would not be able to take the $5,000 deduction as this $5,000 is reduced by $1 for every $1 over $50,000. Therefore, you will need to amortize all of the start up costs.
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