Presently, you don't have one single penny of business expense. What you have is classified as a start-up expense. Start up expenses are claimed/reported in the first year you are "open for business". It doesn't matter in what year those startup expenses were incurred either. It's not at all uncommon for a franchise to take 3 years or so, before it's "Open for business". So you have nothing to report on any tax return until you are "in fact" open for business.
Now, if this business is registered as a C-Corp or S-Corp, none of the above applies to you and is not true. I would STRONGLY urge you to seek the services of a CPA in *your* local jurisdiction for this. A C-Corp or S-Corp is *required* to file from the date such a business was "declared active" in the state where the corporation is registered. It's active, on the date of registration. You need a tax attorney to CPA to help you with this for at least the first year. Doing things wrong can *and will* come back to bite you later. Then all the fines, penalties and late fees can easily bankrupt your business before it even gets off the ground. So if your business is a registered corporation *SEEK PROFESSIONAL HELP*. The cost of a CPA will be a pittance, compared to the potential cost of not having one and doing things wrong.
