If you created an LLC and you are the only member, then the IRS considers the LLC a disregarded entity for tax purposes. You will file the LLC's income and expenses with your personal tax return on Schedule C- Self Employment. There is no 90 day exception. If you want to claim the expenses incurred in 2020, you will have to report the expenses on Schedule C on a 2020 tax return. The expenses (with no income) will create a loss which will offset any ordinary income you have.
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