1. Yes, you can claim the $150 licensing fees as start up costs for 2021 without reporting any income for 2021 since you had no income for 2021. You can then claim your income of $5,000 in 2022 when you file that return. You would not be able to claim those fees in TurboTax Deluxe online. You would need to upgrade to TurboTax Self-Employed. If you are using the download version of Deluxe, yes, you could claim the start up costs.
2. As long as you are treated as a sole proprietor, you do not have to file a return with DE to show a loss. If you would be taxed as a corporation, then you would need to file a DE return even if you had no income.
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