Generally speaking, start up costs that you incurred before the business is active are deducted on the tax return for the first year that the business is active. If your start up costs are less than $5000 you can deduct them as an expense; if they are more than $5000 they may be partly deducted in the first year and partly amortized over 15 years. So start up costs from 2022 will be handled on your 2023 tax return, assuming that the business is not ongoing and active until 2023.
This applies to start up costs that are not equipment or other assets. Assets are placed in service and depreciated in the usual manner.
