You can start to take expenses in the year that your business begins to be in operation. If you consider that to be 2023 then you can take expenses for that year. Just make sure that you can demonstrate that your business was operational if you are asked to prove it.
If your business was not operational then all of these expenses will be bundled together and expensed in the year that you begin operating as a business. They'll be called 'Start Up Costs' and they will be spread out over the first five years that you are operational.
You are not expected to make a profit immediately upon beginning to be operational. Some businesses lose money for a year or two when they are first beginning. But if you continue to lose money year after year then the IRS views your business as a hobby and will expect you to treat it that way.
@Anonymous
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