If the LLC has started operating in 2017, it can claim start-up costs even if it does not yet have income.
"Business start-up and organizational costs are
generally capital expenditures. However, you can elect to deduct up to $5,000 of business
start-up and $5,000 of organizational
costs paid or incurred after October 22, 2004. The $5,000 deduction is reduced
by the amount your total start-up or organizational costs exceed $50,000. Any remaining costs must be amortized.
Start-up costs include any amounts
paid or incurred in connection with creating an active trade or business or
investigating the creation or acquisition of an active trade or business.
Organizational costs include the
costs of creating a corporation. "
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