My husband and his friend started a business last year. They did not do any business, but incurred business start up costs (i.e. permits, licenses, office supplies, etc). Do I enter those amounts in Form 1065 line 14 Taxes and Licenses and line 20 Other deductions or should I just put 0 for everything on Form 1065 and Schedule K-1 and write those expenses off on our personal taxes?
