What determines as start up costs that are able to be

That's exactly right, yes

Yes, if you incur advertising expenses to promote your rental property before the LLC begins operating, those expenses can be considered startup costs and may be deductible as such. However, it's important to note that the IRS has specific rules regarding the deductibility of startup costs for rental activities. Rental activities are generally considered passive activities, and startup costs for passive activities are generally deductible only to the extent of the rental income earned during the first year of operation. If the startup costs exceed the rental income earned in the first year, any excess may be carried forward and deducted over the next 15 years.

Yes, it is possible for your LLC to own the rental property and rent it to you personally. This can be a legitimate business arrangement, but there are certain factors to consider.

First, you'll want to make sure the rental agreement between you and the LLC is a legitimate arms-length transaction. This means that the terms of the rental agreement are similar to what you would expect to see in a similar arrangement between two unrelated parties. This can help ensure that the arrangement is not deemed a sham transaction by the IRS.

Secondly, you'll need to ensure that the rental payments you make to the LLC are reasonable and in line with fair market value. If the rental payments are too low, the IRS may view the arrangement as an attempt to shift income from your personal tax return to the LLC, which could trigger additional taxes and penalties.

If the rental payments you make to the LLC are equal to the monthly mortgage payment on the rental property, it is possible that the arrangement could be viewed as a non-profitable or break-even arrangement by the IRS.

If the rental arrangement is deemed to be a non-profitable or break-even arrangement, it could trigger additional scrutiny from the IRS, as the IRS may question whether the arrangement is a legitimate business transaction. In general, for a rental activity to be considered a legitimate business activity for tax purposes, the activity must be entered into with a profit motive. While it's possible to have a rental activity that generates little or no profit, it's important to be able to demonstrate that the rental activity is being conducted with a profit motive. This may include keeping detailed records of rental income and expenses, creating a business plan that outlines the steps you plan to take to make the rental activity profitable, and engaging in activities that demonstrate a genuine effort to make the rental activity profitable.

No there wouldn't be any regulations there, you're entirely able to do that

Yes, if you pay your son's advertising/marketing business $5,000 to advertise your new rental listing for 5 weeks, it could be considered a start-up cost for your rental activity, assuming that you have not rented the property before and have not yet established your LLC for the property.

Yes that exactly right, those are just expenses in the normal course of business

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