Single member LLC is disregarded entity - and all income and expenses is reported on the owner's individual tax return.
However - if the business was not started in 2008 - all expenses are considered start-up expenses.
Start-up cost - expenses you had before the business started - in general should be amortized over 15 years.
You can write off up to $5,000 in startup costs and another $5,000 in organizational expenses in the year that you start your business - thus in the first year you will deduct 1/15 part of the total expenses - and so on in following years.
If you haven't started the business yet - you may not deduct any start-up cost.
please see more details in the IRS publication 334 - http://www.irs.gov/pub/irs-pdf/p334.pdf
Let me know if you need any help or clarification.
Tax Preparer
Personal Investment, Tax Preparation