Note that whenever you start ongoing business activities (recruiting customers, advertising, doing jobs) and file your first business tax return (schedule C or something else depending on the type of business), you can include your start-up costs as business expenses. Equipment or assets are listed in the usual way for depreciation or expensing, and other startup expenses may be deducted the first year (if less than $5000) or partly deducted the first year and partly spread out over 15 years (if more than $5000). So keep records of your startup expenses.
