I will be a 1099 independent contractor (for providing a professional service), and I plan to create my LLC and begin operating my business in 2022 (the LLC does not exist yet). In 2021, I paid an attorney about $2000 to review and negotiate a contract with another company. This contract will be the primary source of income for my LLC.
1) Are the attorney fees deductible either as startup expenses or other expenses?
2) If they are deductible, is the deduction taken in 2021 or 2022? And is the deduction taken on Schedule C or another form?
