Deductions & credits

You can only claim deductions related to your business once you have actually begun your business; which according to your facts is the spring of 2017.

See the attached link with some IRS commentary on this matter.

https://www.irs.gov/publications/p535/ch08.html

*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.

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