Start-up expenses incurred prior to 2019 before business was official.

[azclinvest]

I officially started a business in 2019. I did not include start-up expenses that I incurred in 2018 on my 2018 taxes since the business was not "official" during that tax year. I was under the impression that I could write off expenses from prior years once the business became official.  Now, I am concerned this is not the case.  Can I include these expenses on 2019 return or will I need to amend the 2018 return?  It was $1200+.  Thanks.

[Rick19744]

A few additional facts would be helpful:

• What type of expenses are we talking about
• What type of business do you have?  Sch C (or single member LLC)?
• What was your start date and how did you determine when your start date began?

[azclinvest]

Thank you, Rick.  We provide firearms sales and training.  We did one training class in 2018 prior to incorporating so we purchased several training materials and class supplies, as well as supplies for first aid.  We also purchased one handgun and accessories for students to use during the class.  The business was incorporated as a single-member LLC in AZ on January 4, 2019.