Get_it_Right
Returning Member

Schedule C expenses for self employed who got unemployment for part of the year during COVID

2020 was an unusual year to say the least. For instance: self-employed/gig people could get unemployment insurance for the weeks where there was no income. 

Normally, a self employed gig worker might take the schedule C expense/deduction the whole year for, say, home office expenses, health insurance and others even if there were slow weeks with no income, as you were "in business" for the whole year. However, that gig worker would not be getting unemployment insurance as they were allowed in 2020 due to the COVID pandemic. 

So, for 2020, can a gig worker who had an income for some months, deduct Schedule C expenses for those weeks that s/he received unemployment benefits?