LLC est 2009 & bot residential rental in 2009

[AZ-Tax]

3 member LLC was approved in Oct 2009 and within a couple days, the LLC purchased a residential rental property. Its my understanding the new client's LLC did not file a 2009 partneship return or any retun. Regardless if the rental generated any revenue in 2009, does this LLC need to file a tax return for 2009?.

[AJsTax]

Let's try looking at it like this...

Was the rental unit ready and available and being advertised for rent in 2009?
If not they cannot take any costs toward the unit. All expenses are start up or asset acquisition expenses to be used in the year they start renting.
So if they have no income and no expenses allowed then I would say no return is necessary until 2010.
Not sure what you mean by the LLC being approved. Approved by who?

[AZ-Tax]

So 2009 exps can potential be deducted on 2010 tax return

Was the rental unit ready and available and being advertised for rent in 2009?
If not they cannot take any costs toward the unit. All expenses are start up or asset acquisition expenses to be used in the year they start renting.
So if they have no income and no expenses allowed then I would say no return is necessary until 2010.
Not sure what you mean by the LLC being approved. Approved by who?

AZ-Corp Commission refers to an LLC as being "approved". So, all the exps my new client had in 2009 relating to his LLC yet his rental was not available to rent nor did he advertise it, he can deduct those qualifying 2009 exps on his 2010 partnership tax return?