@biggxj essentially what this means is that you maintain records and documentation of all of the expenses you pay. Then you classify them as either start-up expenses or organizational expenses; these expenses are now being capitalized temporarily.
Once you actually begin the business, both of the above category expenses will be amortized.
Google start-up expenses and organizational expenses to get an understanding of the distinction and the tax implications when you begin business.
*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.
