You can use "startup costs," which is most appropriate, though that will be limited to $5,000 with any remainder to be amortized over a period of years; other categories perhaps related to what you're indicating are advertising or "Other Miscellaneous Expenses," depending on what the expenses were. I'm unable to edit hyperlinks in the "comment" section, but I'd suggest looking at these IRS publications for additional guidance: <a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/i1040sc.pdf">https://www.irs.gov/pub/irs-pdf/i1040sc.pdf</a> and <a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/p535.pdf">https://www.irs.gov/pub/irs-pdf/p535.pdf</a>.
