You can deduct all your start up costs on your 2017 tax return, not on 2016 tax return. You
can deduct prior year(s) startup costs in the year you start the business. For example you paid startup expenses in
2014, 2015 and 2016, you started your business in 2017. You would deduct the
total start up cost in 2017.
Note: In
TurboTax, there is separate entry for Start Up Costs in Business Expenses section. You will be asked to enter your total
startup cost, and the date incurred (which should be before you started your
business, it's ok if prior year). Then, the program will ask you how much you'd like to deduct; the
rest is automatically amortized for you.