Use the section under Wages & Income entitled Self-employment income & expenses. Only enter expenses for the year and if your intent was to open. Typically, the costs to become operational are organizational costs in the year the business begins.
You can deduct up to $5,000 for these start-up costs, such as registering the business with the state, legal fees or equipment, to launch your business. Any other related start-up costs that exceed $5,000 is treated differently.
For additional information, see: Am I considered self-employed?
