I published in 2021 but had no royalty payments until 2022. How do I show zero income for 2021 while deducting my expenses?

[rh-stewart]

My first payment was in January 2022 and covered November-December of 2021.

[Vanessa A]

You cannot show income for 2021 if you did not have income for 2021. 

Since you were obviously actively engaged in writing in 2021, you can still deduct your business expenses for 2021. If this creates a loss, you can use it to offset your other income.