@Gordo5 , you are correct that as a dormant entity, you still need to file 8858 following the IRB you referred to earlier.
Sorry I mis-understood your comments about FDE/ SB current status -- it is alive with plans for growth
For the start-up cost , these are generally capitalized -- viewed as paid in capital / basis in the business.
Here is some details from IRS --> https://www.irs.gov/newsroom/heres-how-businesses-can-deduct-startup-costs-from-their-federal-taxes
pk
