If your start up expenses are less than $5000, you can deduct them in the first year that the business has income. If your start up expenses are more than $50,000, they are amortized over 15 years. If your expenses are between $5000 and $50,000, then part can be expensed and part must be amortized, and there is a formula to follow.
Generally, you don't have any allowable deductions until you have 'economic activity' - ie, are open for business. So what specific types of expenses did you have in 2016? How/where did they appear on your return?
Furnishing and setting up an office, legal fees, etc. My business is service based.
If your start up expenses are less than $5000, you can deduct them in the first year that the business has income. If your start up expenses are more than $50,000, they are amortized over 15 years. If your expenses are between $5000 and $50,000, then part can be expensed and part must be amortized, and there is a formula to follow.