Usually, a business is considered open when it starts selling goods or services to customers, not when it was registered. Regarding when to claim your start-up expenses, it depends on whether your business was active or not yet during 2024.
Regarding how much you can claim, you can deduct up to $5,000 on the year your business becomes active. The rest can be amortized over a 180-month period that starts on the month the business begins to operate. See the following IRS page for more information on deducting start-up expenses.
Here’s how businesses can deduct startup costs from their federal taxes
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Start-up Business Tax Tips
