I formed a new LLC and began construction on a shop in August 2017. I am still building and plan to begin operating the business in April or May 2018. I am not sure a) if the start date is the date I began construction or operation; b) if I file for 2017 with start up costs or if we wait until the business is operating and file our first return in 2018? Definitely don't want lose the significant start up costs incurred in 2017. Thx!