Person is a consultant Schedule C. Took this year off but still has certification expenses. Can I takes the expenses with no income.

[Foxy-Lady]

Been a consultant for over 20 years. Has certifications, fax line, internet expenses. This year no income was produced as she chose not to pursue any income.

[IRonMaN · Accepted solution]

If she chose not to pursue any income then she also chose not to pursue any tax deductions.