Startup costs include any amounts paid or incurred in connection with creating an active trade or business or investigating the creation or acquisition of an active trade or business.
Tools and Equipment aren't startup costs.
If you make the de minimis safe harbor election, you can expense tools and equipment with a unit cost of $2,500 or less.
Tools and equipment with a unit cost of more than $2,500 have to be capitalized and depreciated.
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