You are able to take expenses without any income.
Under the cash method, you have not received any income since the sale has not taken place in 2021. Under the cash method, there were expenses from 2021. You can deduct the expenses even without income. See the IRS, Publication 225, Farmer's Tax Guide for additional information about income and expenses.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
