I am a Instacart shopper/delivery but have been unemployed most of the year because of covid. Can I still deduct my cell phone, car loan interest etc for the year?

[AnnetteB6]

As a self-employed individual, if you were still actively working your business and trying to get customers, then you can deduct your expenses for that period of time you were working whether or not you had any income.

If you suspended your business due to Covid, then your expenses after the time you stopped trying to work are not deductible.