Business Expenses

Partnerships and Corporations MUST file a Tax Return even if there is no income.

If you a Sole Proprietor, Schedule C, you may benefit filing a Tax Return even though you had no income.

What is important is to show is that you were actually engaged in the business activity.

https://www.irs.gov/faqs/small-business-self-employed-other-business/entities/entities-4

Yes, you can claim your eligible expenses when they occur to support your business, even if you do not have income that year. But you have to be careful, as if you will have losses in more than 2 out of 5 consecutive years - you business could be classified as a hobby. Of course, there are a lot of other factors that could classify your business as for profit, except income.

If your business claims a net loss for too many years, or fails to meet other requirements, the IRS may classify it as a hobby, which would prevent you from claiming a loss related to the business. If the IRS classifies your business as a hobby, you'll have to prove that you had a valid profit motive if you want to claim those deductions.

Please see useful link:

https://www.irs.gov/newsroom/know-the-difference-between-a-hobby-and-a-business