The date your business began is typically when you have organized (LLC, S-Corp, C-Corp, etc) and/or have an Employer Identification Number (EIN). Form SS-4, used to apply for the EIN, asks this question in Box 11 - refer to that document if you have a copy.
Even if you have no income for the year, you should file a tax return if the IRS is aware of your company's existence (via the EIN). The IRS will expect a tax return every year your business exists, even if the return reports no activity.
Expenditures for organizing your company or related to research and development can be expensed immediately or amortized, depending on IRS rules and/or how you choose to report them on your tax return.
Here are links to the IRS rules for costs you may have already incurred.
Business
Start-Up and Organizational Costs
Research
& Development Expenditures
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