Start Up Expenses vs. Business Expenses

[Nashville Newborn Photographer]

I had W2 income in 2019, but I also started a side business (sole proprietor) as a photographer for newborn babies. I'm using 12/1/19 as my official start date as that's when I became licensed.  Prior to that date, I purchased many items so that I would have what I needed when clients booked a photo session. 

For example, I purchased bonnets, blankets, and props prior to 12/1 (total cost = about $2500). Can I claim these as business expenses even thought they were purchased prior to my official start date (before I began booking clients)? Or would they qualify as start-up expenses?

Also, what about workshops? I spent $2,000 on two workshops including travel expenses prior to 12/1. 

Thanks!

[Rick19744]

The date you begin business does not really depend on your license date, but is based on when you were "open" for business, began marketing for clients / available for contracts.

It may coincide with your 12/1 date, but just wanted to be clear on when your business starts.

As to your question, the expenses you mentioned are start-up costs as all of those were incurred prior to the date your business began.

Having said that, you may be able to deduct them all in the initial year.  See the attached link for some commentary that may be helpful.

https://www.thebalancesmb.com/how-to-deduct-startup-costs-on-business-taxes-397608