Unemployed independent contractor

[judyattcs]

I am an independent contractor. If I did not have a contract in 2020, can I still file Schedule C but with a loss for office expenses

[MinhT1]

Yes.

If your business was still active in 2020 but you did have income, then you can file a Schedule C to claim ordinary and necessary expenses such as office expenses.

[judyattcs]

There was no business income in 2020 because of potential customers business closures even though I was still looking.

[MinhT1]

Then you can consider that your business was still active and can deduct the expenses you incurred.