Solved
I started my Professional Website Instructions on 12/29/2018 but was not able to pay for it until 01/05/2019 is it deductible in 2018 or do I have to wait a year.
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You will have to wait until you paid for it in 2019 and have it on the 2019 return.
It has to be an activity that you started to make money to be on the return, so keep good records of income and expenses incurred during 2019.
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