We need to step back here.
1) There is no 1065 filing requirement if you have no income or expense to report.
2) The generation of revenue or income is not a determining factor in whether or not you need to file a 1065.
3) The decision on the "expenses" is one you need to make. If you have not started your business, then claiming these as unreimbursed business expenses will need to be taken on Sch A subject to 2% floor. Not a good result. Not really sure if these are unreimbursed business expenses if you don't have a business at this point. You could get reimbursed from the LLC which would then be expenses of the LLC and definitely require a 1065 be filed (if the business has started). If you don't believe that you have started the business, then these expenses are really capital contributions to the LLC and would need to be classified as start-up costs under Section 195. These will be handled similar to the organization costs noted above. You could deem these costs as a loan to the LLC, but then you should have an agreement with the LLC and charge interest on the loan, which would require interest expense and the filing of a 1065.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
