Need advice on starting a Game design company.

I want to start a new business as a sole proprietor. Can you explain how I should handle this on my taxes? I don’t plan on making any money for quite a while since my first game is just beginning development. Is it worth starting the business now? Or to wait until I am prepared to (possibly) expect sales on a released game? I want to be able to accept funding, and to advertise my game before release. I appreciate any help. Thanks!

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