Deductions & credits

You are permitted to deduct up to $5k in startup costs (which is what the membership cost appears to be). Report $5k of the membership fee as an Miscellaneous Expense as "membership fee". Then you have to amortize the rest of the start-up cost ($1k plus any other start-up costs you had) over a 15 year period (yes, like an asset).

The $149 expense sounds like an operating cost and should be deducted yearly, again, you can put it under Miscellaneous Expenses.

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