The expenses you pay before you earn any income should be lumped together into an intangible asset, Start-Up Costs.
That's not "quite" accurate. Expenses incurred before your business is officially "Open for Business" are start-up expenses. Start up expenses are claimed in the first year the business is actually open for business. It does not matter in what tax year those start up expenses were incurred either.The amount you can actually claim/deduct in that first year is limited to $5,000 and can be further limited depending on the business income that first year. The remaining expenses are amortized and deducted over time; 15 years if I recall correctly.
For more information I suggest you see https://www.irs.gov/newsroom/heres-how-businesses-can-deduct-startup-costs-from-their-federal-taxes and follow any applicable links from there.
