Carl, thanks for this info! I prepare my own taxes each year and did exactly as you suggest (deducted $5,000 in startup costs incurred in 2016 for a business that didn't open until 2017). I'm now getting audited (routine Schedule C questions and not related to the startup costs) but my accountant is insisting to me that I erred in this particular deduction. How sure are you of this ("it does not matter in what year those startup costs were incurred") and can you provide solid "proof" that I can share with my accountant? I would really appreciate any help here. Thanks again! Jon
