Hello all....I'm in the process of forming a LLC (Missouri), within the next couple of days/week. We want this LLC to be taxed as an S-Corp; however, with the short tax year would the 2015 season be a disregarded entity where we can pass the losses (start-up costs, equipment purchases) to personal filings, and then have the S-Corp designation begin in Jan 2016? For the remainder of 2015, we do not intend on having any profit, just business startups. Thank you.