Can self employed bisiness expenses be taken with no income?

[Dumoch126]

Thank you, my wife had a speech therapy business, semi retired, not actively looking for clients but needs to keep her licenses and malpractice insurance just in case???

[Critter-3]

@Dumoch126   She needs to be actively working the business ...  keeping the liscense active "just in case" for more than a couple of years will not be defendable in an audit.