You should not report anything for 2021. The expenses you pay before you earn any income should be lumped together into an intangible asset, Start-Up Costs. The first year you receive income you can elect to take a $5,000 deduction then will amortize the remaining amount over 180 months.
Per the IRS:
Business start-up and organizational costs are generally capital expenditures. However, you can elect to deduct up to $5,000 of business start-up and $5,000 of organizational costs paid or incurred after October 22, 2004. The $5,000 deduction is reduced by the amount your total start-up or organizational costs exceed $50,000. Any remaining costs must be amortized. For information about amortizing start-up and organizational costs, see chapter 8.
Start-up costs include any amounts paid or incurred in connection with creating an active trade or business or investigating the creation or acquisition of an active trade or business. Organizational costs include the costs of creating a corporation or partnership.
See Business Start-up and Organizational Costs in Publication 535 for more information.
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