For purposes of depreciating/amortizing as capital expenses, where in TurboTax do I record start-up costs incurred in 2021 prior to starting the business in 2022?

[leeloo]

Start-up costs incurred in 2021 are entered on your 2021 tax return. How you would enter them depends on the type of entity.

Schedule C : https://ttlc.intuit.com/community/business-taxes/discussion/where-do-i-enter-my-schedule-c-start-up-...

[MinhT1]

You can elect to deduct up to $5,000 of start-up costs in the year in which the active trade or business begins. Any remaining costs must be amortized.

If you started your business in 2021 but it begins to become active only in 2022, you can deduct up to $5,000 of start-up costs in 2022 and you enter these costs on your 2022 tax return.. You do not enter start-up costs in the year(s) prior to the business becoming active.

You can also elect not to deduct those start-costs and amortize them.  Start-up costs are amortized over a period of 180 months (15 years).

Please read this IRS document for more information, under the heading Business Start-up and Organizational Cots.