No. The IRS does not pay you to start a business. What you have is referred to as "startup costs". You will claim your startup costs in the tax year you are first "open for business". It does not matter in what year those startup costs were incurred either. So if you will not be "open for business" before Dec 31, 2016, you have nothing what-so-ever to report or claim on your 2016 return concerning this business. Just save all your receipts, documentation and paperwork so you can claim your startup costs on your 2017 tax return when you file it.
Also, if you have never had your own business or been self-employed before, I HIGHLY HIGHLY HIGHLY recommend you seek the services of a certified, qualified, licensed CPA in your local jurisdiction for your first year of business. Doing things wrong tax-wise in your first year of business WILL COME BACK TO BITE YOU 24-36 months down the road. The IRS files, penalties and late fees can easily bankrupt your business before it even gets off the ground. The cost for the services of a CPA that first year is really a pittance compared to the what the IRS will charge you for doing things wrong... and the IRS doesn't take "OOPS!" as an excuse to not pay your fines, penalties and late fees either.
After getting things started and off on the right foot with a CPA that first year, then if you're comfortable and your CPA is any good, you should be able to take care of the taxes yourself in the years following your opening year..
