New business expenses deductible against w2 tax?

[Sean Stack]

I formed an LLC for a home building business in 2022. It took a while to get things lined up but I'm finally getting the ball rolling here at the end of 2023. I just closed on a vacant lot, and am starting to get things set up. I will not have any business income in 2023 but should have some in 2024 once I build and sell the house. Are any of my expenses this year deductible against my wife's and my W2 income? We are both employed full time. Can anything be rolled forward into 2024?

Examples of expenses include: liability insurance, property closing costs, new work phone line, architectural blueprint design, land survey, contractor licensing fees, gas, etc.

I have my general contractors license for the first time this year. Not sure if I'm eligible for real estate professional status with that. 

I'm guessing I'm out of luck this year but figured I'd double check with all you savvy cats!

Thanks!