Can I file as independent contractor self employed though I work part time for another company? I earned nothing as independent contractor but incurred expenses for myLLC

You can take start-up expenses, but these can't be items you purchased and used for your W-2 job. Keep in mind that the IRS expects you to have a profit in three out of five years or they don't consider it a business.

Start up costs are those expenses incurred in planning and setting up the business, costs you incur before you open the door.

A portion of startup and organizational costs can be expensed (written off in your first year). The remainder can be amortized (written off over a period of 15 or more years).

Here is how it works:

Expenses paid or incurred after October 22, 2004: 

 - You can deduct up to $5,000 in startup and $5,000 organizational costs as current expenses if the costs are under $50,000, respectively.

 - You can choose to amortize startup and organizational costs greater than $5,000, respectively, (but less than $50,000, respectively) over a period of 15 years.

 - If your startup or your organizational costs are more than $50,000, respectively, the excess amount reduces the amount you can deduct.

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