I opened a new business in December 2016 do I need to file?

Yes, if you have expenses to report for your new business, you may include this on Schedule C in your tax return.

This post may be helpful: Where do I enter my self-employment business expenses, like home office, vehicle mileage, and supplies?

As long as this is an active business (not rental activity), you may deduct your start up expenses when they were paid. Look for Startup Costs under Business Expenses on the Business Summary page (see screenshot below - click to enlarge).

According to the IRS: "Business start-up and organizational costs are generally capital expenditures. However, you can elect to deduct up to $5,000 of business start-up and $5,000 of organizational costs paid or incurred... The $5,000 deduction is reduced by the amount your total start-up or organizational costs exceed $50,000. Any remaining costs must be amortized."