If you business is not up and running (as an ongoing trade or business) in 2023, then you don't file a business tax return for 2023 (schedule C for most people, but you don't say how the business will be structure.)
Hold on to your startup costs, you will deduct them when you file a tax return for the first year the business is active. Assets are depreciated in the usual way. Startup expenses can be deducted in full the first year if they are less than $5000. If your total startup costs are more than $5000, they are partly deducted in the first year and partly deducted over 15 years, according to a formula.
