Self employed


@kfenwick wrote:

If a business owner has no income during the year in which they incur startup costs, they may still be able to deduct these costs on their tax return


Start-up costs are not deductible prior to the taxable year in which the active trade or business begins per Section 195(b).

 

See also Publication 535 (2022), Business Expenses | Internal Revenue Service (irs.gov)