In Sept 2019 I became a real estate broker. I made $0.00 in commission in 2019 and in 2020. In 2021 I made less than $4K in commissions. Can I deduct 2020 expenses?

[sidwell50]

I did not deduct my expenses in 19

[Bsch4477]

You can’t deduct expenses incurred in2020 on your 2021 return. 

[ZTaxPro]

You can if they qualify as start-up costs.