I read on the IRS website that you can deduct up to $5000 worth of startup expenses in the first year and amortize the rest over the next 180 months. They define startup expenses as costs before your business is operating.

If I formed an LLC as Sole Proprietor in October of 2014 but the LLC did not actually start operating until February of 2015. Could I deduct the first $5000 in 2015 instead of the 2014 tax year?

As an fyi, I did not make any income in 2014 but did have startup expenditures during that year.