No but when it is a working business, you can claim these start up costs. Let's look at this a different way. Think of starting a restaurant. You have to find the building, buy food, advertise for customers, etc but all expenses before the $1 are start up costs. Once the first customer buys something, it is a business.
Keep track of your start up costs. They will all be added together once you have a business making money and you can deduct start up costs.
IRS website: Small business
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