Can I still write off some expenses for last year w/out LLC ?

[Jeremy Karja]

Hi BP,

Quick tax question. I am setting up my LLC this year but I have some RE expenses from last year? With other businesses in the past I still wrote those off I thought without an official business set up but I may have set up a sole proprietor.

Also, if I can do that should I set up expenses under my wife or myself.  My wife stays at home with the kids without any earned income and I have the W2 income.  We are both going to be doing the RE together and she started her RE training to get her license late last year.

Any thoughts are appreciated!

Jeremy