There is not a lot of information about the business or why you are prolonging filing taxes.
As a cash basis taxpayer, you must report income and expenses in the year that income is received and expenses are paid. Therefore, expenses paid in 2020 would be reported on the 2020 tax return. If you have no income and are reporting expenses, the IRS may question if you are actively pursing the sales and income or are just writing off losses with no intention of making a profit (hobby losses).
Withdrawal of funds from an IRA to payoff a loan would have no effect on the business expenses. However, there may be income due to income from the IRA distribution. With regard to the home equity loan, there would need to be more information about if these funds were used to pay business expenses, purchase business assets, etc.
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