When you started business activities is the business start year. Purchasing equipment and supplies and getting training for licenses are start up business activities. These are start up costs and normally you would have to capitalize (depreciate/amortize) these items over a year or more. However, you can expense up to $5000 of start up costs in the first year.
You can have business expenses before having business income. You will enter these expenses and assets in the "Self-employment" topic under the "Wages & Income" tab.
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