What does the error say?

What software are you using?

Did the business actually begin?

What does the error say? It reads the end of the year balance sheet is out of balance. The end of year total assets must equal end of year total liabilities and shareholders' equity. 

What software are you using? Software ProSeries professional

Did the business actually begin? The business didn't start operations to incur revenue but had license fees and other fees due to setting up the company.

This sounds more like a balance sheet error than a income error.  Try to adjust the balance sheet on schedule L. 

I use Lacerte, but this may help you.  I had two new S-Corps this year.  Startup costs, no revenue.

I aggregate the startup costs and enter the amount in the depreciation screen as an amortizable asset with no in-service date.  I'll add that in next year's software when business ops actually start, probably this next year.

That way I've captured the info for amortization in future years, which I think is the more appropriate treatment, and haven't messed with the P&L / NOL's, etc.