I began purchasing equipment and supplies for a business in 2022 however the business was not formed until February 2023. Can I claim those expenses on my 2022 returns?

not in 2022 since business didn't start. 

Some startup expenses, such as organizational costs, can be amortized or deduct the full cost in the year you open. But if you choose amortization, certain rules apply:

• The costs must be incurred before you open for business.
• The associated costs must have also incurred if your business had been operating for years to amortize costs rather than deduct them outright

Amortization is somewhat similar to capitalization in that it also involves stretching deductions out over a period of time. You can choose your own amortization period, but when you do, you’re stuck with it. The IRS won’t allow you to change it later. If you decide to amortize costs rather than deduct them outright, it can benefit you in future tax years. It might be an option if your business isn’t bringing in boatloads of income in its startup year but you expect to make a nice profit in future years, so the tax break would be more beneficial then.

For more information, see the link below:

Startup Cost

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