Yes, business deductions are still deductible even without income.
If your business claims a net loss for too many years, or fails to meet other requirements, the IRS may classify it as a hobby, which would prevent you from claiming a loss related to the business. If the IRS classifies your business as a hobby, you'll have to prove that you had a valid profit motive if you want to claim those deductions.
When the IRS classifies your business as a hobby
For education expenses - If you’re self-employed, you can deduct education expenses as long as the education maintains or improves skills required by your current line of work, or is mandated by law or industry regulations (for example, if you’re required to take X hours of continuing education every year to keep your license). But if the education only allows you to meet the minimum requirements of your present trade or business, or qualifies you for a new line of work, you cannot deduct the cost.
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