No. If you have not began to earn income yet because you are not open for business, you could wait to claim these expenses until you were open and then claim them as start up costs when you are actually open for business.
If you have no income, nor expenses or distributions, then you would not need to file the 1065 or issue the K-1.
You can however choose to claim the expenses you have incurred even though you are not earning money yet. This would result in a loss on your 1065 which would also result in a loss on the K-1's which may help to lower the individuals tax liability on their personal return.
So basically, you can choose to claim the costs as start up costs when you do open and not file a return for 2023 or you can claim the losses on your return for this year and let it flow through to the partners to reduce their own individual income. Although you can do it, there is no requirement to file a return if you are not claiming any income at all or expenses at all.
Must a partnership or corporation file an information return or income tax return even though it had...
Start Up costs
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