Correct. If you have expenses, you would need to file the partnership. If you didn't actually start your business then the costs are capitalized as start-up costs. If you never actually "start" the intended business activities ('open your doors for business' so to speak), you won't be able to deduct these. See startup costs on page 26 at pub 535 for more info here: <a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/p535.pdf">https://www.irs.gov/pub/irs-pdf/p535.pdf</a>
