If your business was not "open for business" on or before Dec 31 of the tax year, then you have nothing to report on your tax return. Any expenses incurred related to the business before it is officially "open for business" are start-up expenses.
Start-up expenses are claimed in the first year the business is "open for business" and it does not matter in what tax year those start-up expenses were incurred either. It is not uncommon for some business types to have 3 or more years of start up expenses before they are actually open for business.
