The main question would be - if business expenses you had - are operational expenses or start-up expenses? In other words - was your business started? As you do not have any business income it is likely that the business has not been started.
Start-up cost is considered your investment and treated differently. Start-up cost - expenses you had before the business started - in general should be amortized over 15 years.
If you haven't started the business yet - you may not deduct any start-up cost.
You can write off up to $5,000 in startup costs and another $5,000 in organizational expenses in the year that you start your business. However if you have losses you may not deduct start-up cost.
If you can't deduct start-up cost in the first year - you should amortize these expenses over 15 years - thus in the first year you will deduct 1/15 part of the total expenses - and so on in following years.
If you sell the business before deducting all of the start-up costs, you may deduct the remaining start-up costs as a loss as allowed by Sections 165 and 195(b)(2).
As you business was already started - you can write off up to $5,000 in startup costs and another $5,000 in organizational expenses in the year that you start your business. However if you have losses you may not deduct start-up cost.
The only you may deduct start-up cost - amortized over 15 years. Operational cost are fully deductible on the schedule C - http://www.irs.gov/pub/irs-pdf/f1040sc.pdf . As you will have losses - they would reduce your taxable income and should be reported on the line 12 - http://www.irs.gov/pub/irs-pdf/f1040.pdf
The only concern is that you did not have any business income - that fact may trigger an audit from the IRS - so you should be well prepared to proof that your business was actually started.