Part 1. If you have business startup expenses in a tax year before you have business income, you can deduct up to $5000 of startup expenses in the first year you have business income. If you have more than $5000 of startup expenses, you can deduct part in the year you start and the rest has to be amortized over 15 years. There is an IRS formula for this.
Part 2. Computers are "listed property" and are subject to special rules, because they have dual personal and business use potential. (Also cell phones, cameras, and certain other items.) To deduct listed property as a business expense, you must have a record or log of some kind showing what the percentage of business and personal use is, and you can only deduct the percentage of cost that is business use. If this is used only for your work, then you can deduct the entire cost. If it is partly used for work and partly personal, you will need some kind of reasonable method of determining the business percentage. If you are audited (about a 1% chance) the IRS won't allow any deduction you can't satisfactorily prove.
