All of your costs before opening go into one "bucket" called start-up costs. Once you actually open, then you will start dividing up your expenses into the other categories. If you want to file a return, using the incorporation date, you can. The IRS likes to see returns for businesses. It is not required in your case.
About Form 1065, U.S. Return of Partnership Income states:
Except as provided below, every domestic partnership must file Form 1065, unless it neither receives income nor incurs any expenditures treated as deductions or credits for federal income tax purposes.
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