In February of 2019 I signed a book contract with a mainstream publisher and received an advance, which was the start date of my business. During 22 months prior to that I attended a writers conference to make contacts needed to secure an agent/publisher and took a research trip to assist in preparing my proposal and judging feasibility etc. Can I deduct the cost of the two trips as part of $5000 startup costs (which were 100 percent business and not for personal enjoyment) even though they didn’t take place in 2019?
If so, can the cost of meals while traveling be included with the Startup costs?
