The Startup Expenses (starting with the $5000) starts when the business actually starts (open and ready for business).
No, you don't have an elective choice to not claim it in the year the business opens. You do have the the option to not claim the $5000 and then amortize the entire amount over 15 years.
If you have no business income, the loss will likely be eligible to offset other income on your personal tax return.
