your business was opened in 2022. so yes you should file the loss for 2022. if you don't and take it in 2023 the IRS could audit you when 2022 is a closed year. disallow the loss for 2022 (wrong year) and since it is a closed year you'll never get any tax benefit from the loss.
you must also consider start-up expenses for 2022.
these are expenses incurred before you had your first customer. IRC SEC 195
these can be deducted in 2022 following these rules - the lesser of
(I) the amount of start-up expenditures or
(ii) $5,000, reduced (but not below zero) by the amount by which such start-up expenditures exceed $50,000, and
the remainder, if any, is amortized over the 180-month period beginning with the month in which the business began
.
