Yes, you can if you actually "started" the business in 2018. That mean that you were ready to receive revenue, even if you didn't yet. Remember, most equipment will be treated as an Asset and not a direct deduction. Since you didn't have revenue in 2018, it may make sense to depreciate it over it's useful life so you benefit from some of the cost in 2019 and later years, when you do have revenue. The TurboTax software will walk you though the process.