You have a couple of options.
You can amend your 2023 return and enter the business there. The expenses belong in the year that they are taken and putting the 2023 expenses into 2023 will get you a refund for last year and maybe allow some of the loss to roll into 2024.
Or you can create an asset called "Start Up Costs". You will amortize (depreciate) that asset over 15 years, getting to deduct one fifteenth of it every year. So you will split up the 2023 expenses that way.
@bskbrown1
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