If you are actively engaged in the business as an ongoing business activity with a profit motive, then you should file a schedule C. You can report your expenses, which will create a loss that can be carried forward to reduce your taxable income when you start making a profit.
If you have not started to actively engage in the business, then save your startup costs, you don't report them now. You will report them in the first year that you do begin your business activities.
Startup costs less than $5000 are deductible expenses in the first year you actively perform the business. Startup costs over $5000 are partly deductible in the first year and partly amortized over 15 years, according to a formula I don't have at hand right now, but Turbotax includes. Startup costs which are the purchase of assets (equipment, property, etc.) are handled in the usual way for the type of asset involved.
