If you had no income or expenses for the business in 2023, you should still include a Schedule C with your tax return. Otherwise, the IRS may have questions for you.
You are correct that the depreciation of business assets begins on the date they are placed in service.
It might be useful to review your last tax return to be sure there aren't any recurring business expenses that you can report for 2022. Licenses, taxes, maintenance, utilities, etc., may continue even though you are temporarily closed.
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