the 179 depreciation deduction is limited to business income line 11 of form 4562. any unused is carried forward, but you still need business income in the carryforward year(s) to utilize it. if you paid a non-capitalizable expense in 2022 it's only deductible in 2022. If your adjusted gross income is $0 it is unlikely you have an NOL. however, if it is zero you are not getting any tax benefit from your standard or itemized deductions. That's about $26,000 in deductions that are wasted. There may be ways to reduce your business loss or increase AGI without incurring income or self-employment taxes. the increase for 2022 would have the benefit of lowering 2023 income and taxes. as @Anonymous_ suggested a tax pro can look through the numbers and discuss what 2023 looks like to give you better advice than we could.
