No, you will deduct your start-up costs and claim your business assets in the first year you earn income. If your startup costs are $5,000 or less then you can deduct the amount as a business expense. If they are more then $5,000 then you must claim the amount as a capital expense. 

Please view page 26, IRS Publication 535 for more details.

https://www.irs.gov/pub/irs-pdf/p535.pdf