Lastly, (sheesh will this guy ever shut up), merely creating an LLC does not make personal items tax deductible. An LLC is a business entity and in order to deduct business expenses you must have a bona fide business. One in which you materially participate (devote several hundred hours per year to), one that has a profit motive (it doesn't necessarily need to make a profit in the first few years but you better be able to demonstrate that you have knowledge about the industry and that you are taking action to make the business profitable) and one that is not merely an extension of your personal finances. If you fail to meet one or more of these criteria and you have deducted "business losses" against other income then it is likely that you will not fare well during a tax audit.
