Independent contractor Uber driver

[arpee44]

I made no money last year as an Uber driver because I was ill. Can I still claim expenses to maintain my vehicle and my home office?

[Carl]

Yes you can. But I can't see what expenses you could possibly incur if you didn't produce a single penny of income (taxable or not) in the business. With no business income, the HO depreciation has no business income to take it against. So that loss just gets carried forward. Personally, I'd just close the business effective Jan 1 2019, and re-open it in 2020 on whatever date I started back again.

[Critter-3]

The home office is mute since you had no income and the vehicle expenses are limited by the number of miles you drove for business which was zero ... so you have nothing to report ... no income or expenses.