I am a new photographer...purchased my camera, taking some classes, doing very low cost work to build up my website and portfolio. I plan to open as a sole proprietor and be up and running in 12 months or less. My question is...should I go ahead and legally establish my business so that I can claim my start-up costs as deductions? This would include the camera, software, office in my home, education, etc. Any advice would be appreciated. Thanks.