Your startup expenses are not deductible until the tax year you are "open for business". It doesn't matter if you incurred those startup expenses over several years either. You have nothing to claim until the tax year the business is actually open.
"Husband and wife LLC"
So I take it this is a multi-member LLC that will file a 1065-Partnership return. Note that the SCH C is for a sole proprietorship or single member LLC - which has only one owner, and one owner only with no exceptions.
The below data should help clarify things a bit, so we're both on the same page here.
