You need to file a return when the trade or business has actually started, regardless of whether you have any income.
If you have not officially started the trade or business, then the expenses are capitalized as either start-up expenses, organizational expenses or possibly fixed assets that will be depreciated once you begin the business.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
