It depends. Generally, Start-Up expenses can be deducted/amortized when your business "starts up."
Whether you have the option to deduct or amortize them will depend if your business "starts up" that first year, and also on what types of expenses they are.
Here are two article that will help you figure that out: Start Up Business Tax Tips
IRS Start-Up Expenses: IRS Publication 535 Please scroll down to Amortization and Business Start-Up Expenses to determine what types of expenses you have to determine if you need to amend, or begin to amortize them in the year your business starts.
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