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March 14, 2023
Question

Rental Property LLC & Amortization

  • March 14, 2023
  • 1 reply
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Regarding the loan origination fees for a rental property in a multi-member LLC, I would like to start amortizing them in 2022 on form 4562 section VI. What (d) code do I reference for these loan origination fees: business start-up costs (section 195), org costs for a corporation (section 248), organization costs for a partnership (section 709), or something else? 

1 reply

Carl11_2
Employee
March 14, 2023

SEC163: Loan Origination Fees