You recoup your startup costs in the first year the business actually has revenue to report. You can deduct up to $5000 of startup costs as expenses, and amounts over that generally have to be amortized over 15 years. If you won't have revenue in 2017, then you won't have a schedule C on your tax return and you won't report the business. You will report the business on your 2018 tax return and deal with your startup costs then.
