OK ... what is your goal ??? Your tax liability is already at zero so what is to gain ??? Even if you raised your income in order to generate some tax liability so the LLC can negate it you will still be at the same place ... ZERO. This is like saying let's walk around the block to get back to the place we currently are. Look at the form 1040 ... is line 12a a zero ... if so you are done.
nonrefundable = cannot be refunded ... it can only negate tax and cannot be added to the refund like the AOTC you may have had in the past.
