For your 2021 tax return, you cannot claim expenses that you would have claimed if not for the pandemic. You can only claim expenses if you were still actively working as an independent contractor/rideshare driver during 2021.
It is possible to claim business expenses without any business income, but you must be continuing to operate your Schedule C business in order to claim expenses. In your case, if you did not continue to seek income as a rideshare driver, you were not operating your Schedule C business.
When you start operating your business and driving for the platforms again, then you can start claiming those expenses.
@Domney3000
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