As a sole proprietor, you business income and losses will be reported on Schedule C in your personal income tax return. If you secured an IRS Employer Identification Number, then you would want to complete Schedule C even if income is zero because the IRS will be looking for the reported activity for that EIN.
If you incurred expense during this period when no revenue was generated, you may be able to deduct certain costs in getting your business ready to open. Other costs may need to be capitalized, depending on whether your business has actually were "open for business" to the public.
