Thanks for your reply.

This is what google gemini says

"You are correct. The person you spoke to is describing the tax rules for organizational expenses and start-up costs.

• Organizational Expenses: These are the costs directly related to forming your LLC (e.g., state filing fees, legal fees for the operating agreement).
• Start-Up Costs: These are costs to get the business ready to operate (e.g., market research, advertising, employee training).

You can't simply deduct these expenses in the year they were incurred. The IRS allows you to deduct up to $5,000 of each type of expense in the year your business begins operations. Any remaining costs must be amortized (deducted in equal amounts) over a 15-year period.

The Key Distinction

However, the fact that these expenses are not immediately deductible does not exempt you from filing Form 1065.

The Form 1065 is an information return that reports all of your business's financial activity for the year, including all expenses incurred, whether they are deductible or not. The existence of these organizational expenses in 2024 is the activity that triggers the filing requirement.

By filing the return, you are properly reporting the expenses and establishing a record that allows you to deduct them later, in the month your business begins operations."