Business & farm

Responses to your questions:

1. Based on your facts, it does not appear that you have begun your trade or business.  As such, there will be no current year expenses to report.
2. While you have not begun business, as an S corp, you will still be required to file a Form 1120S.  The items you mention in your facts are a combination of Section 195 costs (start-up costs) and Section 248 costs (organizational costs).  These are capitalized and then amortized over 15 years.  Some of these can be expensed in the year the business begins as explained in this link https://www.thebalancesmb.com/how-to-deduct-startup-costs-on-business-taxes-397608
3. The start-up costs and organizational costs will be reflected on your balance sheet along with any other equipment you may have acquired.  Any depreciation on equipment will also not begin until you begin your business.
4. Texas has a franchise tax return and you should look into the reporting requirements.  While you may not have any income, you may still owe Texas a franchise tax fee.  This is because franchise taxes are for the privilege of doing business in a particular state.
5. There can be some traps for the unwary here, so I would recommend that you consult with a tax professional to make sure you get this set up correctly and understand how S corps work.  Not an area to be penny wise and pound foolish.
6. The other income, not related to the S corp as you indicate, will be reported as usual on your 1040.
7. There are many factors that could come into play in determining when a business begins, but based on your limited facts, I would assume it is once you have opened your doors for patients.