1. No, you do not file a tax return until the LLC has activity to report.
2. Yes, you will be able to report the start-up costs in the year when you have activity for the LLC. They are not eligible to be fully deductible, but you will be able to start amortization for that tax year.
Since the property was not offered for rent, you have an investment not a rental property. There are no deductions related to investments other than investment interest, if that applies.
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