You can start deducting business expenses in the first year you are open for business. That means that you are to the point in the business where you are trying to generate sales and have the capacity to provide products and/or services to customers. If you are not to that point, then you are not open for business and can only keep track of your business expenses so that you can start deducting those "start up" expenses in the year you are open for business.
As a single-member LLC, you should file your tax return as though you are self-employed on a schedule C. You can do this in the TurboTax "Home and Business" product, you don't need the "Business" product. If you were not open for business in 2023, then you don't need to enter anything on your tax return for the single-member LLC in 2023.
If you were open for business but had no sales, you can deduct your expenses the same as if you had sales. Just set up your business in TurboTax and enter your expenses as requested in the business section of the software. If you report start up expenses, you can write off up to $5,000 in expenses in the first year you are in business if your total startup expenses total less than $50,000, otherwise you are limited in what you can write off up-front. Any startup expenses not expensed the first year of business can be amortized over 15 years. You will see an option for that in the assets and depreciation section of your business entries.
Here is an article you may find helpful: Startup Expenses
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