Can I write-off costs of researching and test marketing a business idea?

Question

I am thinking of starting a business in the food industry. I have some expenses that relate to the start-up of this business that includes researching food and wine pairings. I also want to test market these ideas before paying to incorporate. Can I write off test market and research expenses if I am not already incorporated? Can I work as a sole proprietor and write off expenses before incorporating. I am located in New Jersey and will market in New York.

Answer 1

So long as these are legitimate business expenses and not a cover to have wonderful meals with expensive wine. Be sure to document this.