USA Is the fee for forming a LLC considered a personal or business expense on a tax form?

[New@Taxes]

Using my personal funds, I gave the state and a registering service $199 altogether to form a new LLC. I wasn't going to count this as a business startup expense on my tax forms, because the business wasn't alive yet, didn't have a bank account, or EIN#.

I asked my state tax department which to list it as- just to make sure, and they referred me to the IRS, because it turns out this is a federal tax form issue. Um, do any of you happen to know whether I may write this down as a personal expense? I'm kind of hoping not to bother the IRS … ever.

 

[TaxDevil]

I classify such expenses as part of the start up costs and you can deduct them on the business tax return after the business opens its door. There is a $5000 cap for such expenses rest has to be amortized over 180 months.