How is started defined? I have filed for an LLC but it is not active yet. I don't plan to start under that business form until later this year. As such I would consider my start date as the date the LLC goes active not the date of filing with the state. There is no one act in the creation of a business that can be identified as a start date. I have never started a business until everything is lined up, then I choose a START date. If the IRS wanted a creation date rather than a start date, that would be different.
