LLC filing fees deductibility

[CI Guy]

I understand I can deduct my new CA LLC (sole member) filing fees. But I don't see what category they fall under. As I go through TT, I'm not sure if they are startup costs, legal costs, or miscellaneous. Under which category do LLC filing fees fall? 

[DavidD66]

You can put under Miscellaneous Expenses.  For the description enter something like LLC Registration Fees.  It doesn't really matter what category/description you use, as long as it's reasonable.