It depends.
If the expenses you incurred in 2023 are startup costs then you will deduct them only in 2024 when you start actively trading.
Startup 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.
You can elect to deduct up to $5,000 of start-up costs in the year in which the active trade or business begins. Any remaining costs must be amortized.
If you started your business in 2023 but it begins to become active only in 2024, you can deduct up to $5,000 of start-up costs in 2024.
You can also elect not to deduct those start-costs and amortize them. Start-up costs are amortized over a period of 180 months (15 years).
Please read this IRS document for more information, under the heading Business Startup Costs.
On the other hand, if you are already active in 2023 and incurred ordinary expenses, you can deduct these expenses in 2023 even if you do not yet have income in 2023. But as your LLC is not yet create, you will have to report these expenses on Schedule C of your personal return
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