I formed an LLC as a sole proprietor with my state and acquired an EIN during 2025. However, my business is still in the development phase with no products available, so in 2025 I only have expenses related to the start up of my business. For tax purposes when is my company 'open for business', do I have to file for my business for the 2025 tax year, and how are the business deductions for my 2025 start up costs handled?
