I am having the same problem. I am a new Real Estate agent as of 2021 and I am trying to report my expenses. I did not sell a home in 2021 as I started at the end of the year. Since I was paid no commission I did not receive any 1099 forms but I definitely incurred several expenses.
It accepted my start-up costs and my professional and legal fees. It doesn't take anything off for my home office however since my income cannot be entered as zero.
