Can I claim start up fees for a new business?

[Anonymous]

yes if the new business actually started business in 2019.   you need to make a 195 election for these expenses

https://www.law.cornell.edu/uscode/text/26/195

in search box for form type     election to amortize startup costs

[AlexanderS08]

Yes, startup fees are deductible up to $5,000, but if they are over $5,000 then the amount that is over $5,000 must be "amortized" which just means deducted over many years.