Business & farm

Thank you for sending me this article. I read through it, but I'm still a little confused. Understanding taxes and tax laws are not my strength.

 

From what I gather, I can claim deductions this year even though I haven't earned any income, but I still wonder if this will raise a red flag. In the article, it seems like there were some businesses that were audited because they didn't have any income. Also, I see I can't claim research, which is fine, but what about training courses that are related to marketing and my business activities? Also, if I decide not to claim the business expenses on my 2022 taxes because it may trigger an audit, I'm still not clear if I can claim these expenses on my 2023 return. I expect I will be bringing in business income this year. Thanks again for your help, it is much appreciated.