You cannot deduct a loss on your return due to income that you never received, no matter the reason.
If your rental room was being advertised and available for rent during 2020, then it is still considered a rental property and you can deduct expenses related to that portion of your home that is the rental property. This could generate a loss on your tax return since there is no income being reduced by the expenses.
If you did not advertise the room for rent because you did not want a renter due to Covid-19, then you did not have a rental property during 2020 and you cannot deduct any expenses related to it.
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