This new corporation is not actively conducting business yet needs to file a return for 2020. It has some expenses that would need to be amortized once the business became active (which is next tax year), however, we can't do sp in this return. In this situation, how should I enter these expenses in the form 1120? (or should I leave the information completely and enter nothing in the deduction section?) The corporation does not have any income yet, just expenses. 

The expenses are deducted on book, but not sure what should I do on the tax form for the year business is not considered active. I have looked into IRS publications, various tax blogs, but the only information I could find was how to handle startup costs once the business becomes active, and there is no mention of what to do before the business is active.