Business & farm

You will be able to deduct or amortize the legal expenses and any other organizational expenses once the LLC begins it's trade or business.  Until then, all those costs are capitalized.

At this point, based on the facts, the LLC has not begun a trade or business.

Based on the following excerpt from the 1065 instructions, I don't believe you have any filing requirement:

Except as provided below, every domestic partnership must file Form 1065, unless it neither receives income nor incurs any expenditures treated as deductions or credits for federal income tax purposes.

 

*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.