If you are filing your business as a Sole Proprietor on Schedule C, then you don't have to have a tax ID number, or a name in order to file a tax return. Furthermore, there are start up costs that you can deduct in 2016 despite not selling any merchandise.
Business start-up
and organizational costs are generally capital expenditures. However, you can
elect to deduct up to $5,000 of business start-up and $5,000 of organizational
costs paid or incurred after October 22, 2004. The $5,000 deduction is reduced by
the amount your total start-up or organizational costs exceed $50,000. Any
remaining costs must be amortized.
Start-up costs
include any amounts paid or incurred in connection with creating an active
trade or business or investigating the creation or acquisition of an active
trade or business. Organizational costs include the costs of creating a
corporation or partnership.
How to make the election. You elect
to deduct the start-up or organizational costs by claiming the deduction on
your income tax return (filed by the due date including extensions) for the tax
year in which the active trade or business begins. For costs paid or incurred
after September 8, 2008, you are not required to attach a statement to your
return to elect to deduct such costs.
