Yes, while you may not have made any profits, if you have expenses you may
want to file a Schedule C to claim them. If you do not claim your expense
in the year you pay them, you may not be able to deduct them in the future when
you do have income. If you did not have any expenses or income, then no,
you will not have to do anything. Please read the following article to
guide your decision; Can
I File An Income Tax Return If I Don't Have Any Income? It will
provide you with advice on filing if you have any expenses, such as the cost of
your business license.