In the last few years, I've been creating courses and buying software that I need to make my website, create videos, etc. (start-up costs).
You really should seek professional help for your first year actively in business. Generally, software used for the production of income is considered an asset that gets depreciated over 3 or 5 years, and not something that gets expensed as a business expense or start-up costs. Now I say "GENERALLY' because specific circumstances matter. That's why you need professional help here, as absolute perfection on taxes in that first year of business is not an option; it's a must. Even the tiniest of mistakes can be very costly when realized a few years down the road. I've heard of situations where a "tiny" mistake that was caught years later resulted in fines, penalties, late fees and back taxes that bankrupted the business before it was even off the ground.
