Can a business take deductions even though there is no reported income.

[clyde_m_pence]

Wife is Vererans Attorney and had no income in 2024. Can she take business deductions for expenses?

[AmeliesUncle]

If her business was 'open' and trying to make income, yes, expenses related to the attempt to earn income are deductible.

If she has expenses NOT related to trying to earn income (for example, work voluntarily done without pay), those are usually not a business deduction.