No. The expenses you describe fall under the category of "Start-Up Expenses" and will be reported on your tax return in the year you begin doing business, presumably, that will be 2019.
Per IRS Pub 535 Business Start-Up and Organizational Costs: "Business start-up and organizational costs are generally capital expenditures. However, you can elect to deduct up to $5,000 of business start-up and $5,000 of organizational costs paid or incurred after October 22, 2004. The $5,000 deduction is reduced by the amount your total start-up or organizational costs exceed $50,000. Any remaining costs must be amortized."
See Startup Business Tax Tips for more information about this topic.
No. The expenses you describe fall under the category of "Start-Up Expenses" and will be reported on your tax return in the year you begin doing business, presumably, that will be 2019.
Per IRS Pub 535 Business Start-Up and Organizational Costs: "Business start-up and organizational costs are generally capital expenditures. However, you can elect to deduct up to $5,000 of business start-up and $5,000 of organizational costs paid or incurred after October 22, 2004. The $5,000 deduction is reduced by the amount your total start-up or organizational costs exceed $50,000. Any remaining costs must be amortized."
See Startup Business Tax Tips for more information about this topic.