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Investors & landlords
Assuming those expenses are for some kind of business you have which is reported on SCH C as a physical part of your personal 1040 tax return, if your business was not "open for business" in 2019, you will not file a SCH C for 2019. Period.
Expenses incurred prior to your business being "open for business" are start up expenses. You can not claim them until you file the tax return for the first year the business is actually open for business. It flat out does not matter in what year or years those startup expenes were incurred either.
Note that startup expenses do not include any assets purchased that are used on a recurring basis in the production of business income. Assets are capitalized and depreciated over time, with depreciation starting on the first day the business is officially open for business.