start-up costs are those incurred before you actually begin your business activity.
The term “start-up expenditure” means any amount—
(A)paid or incurred in connection with—
(i)investigating the creation or acquisition of an active trade or business, or
(ii)creating an active trade or business, or
(iii)any activity engaged in for profit and for the production of income before the day on which the active trade or business begins, in anticipation of such activity becoming an active trade or business,
even if those are start-up costs there is no election or form to be submitted with your return. the election to deduct start-up expenses in accordance with section 195 is automatic
