This date is based on facts and circumstances.
- Have you "opened" the doors for business
- Have you begun marketing for sales
- Have you begun selling your product
Based on the limited facts, it does not appear you have "started" your business yet.
However, it is not when you start getting income. It is when you begin the process of generating income.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
