In order to claim business expenses, do I need to have income in that tax year? Browsing IRS publ 536 about net operating losses, but not sure. Thanks.

The question becomes why didn't you have income in that tax year?   Was it a startup year?  If so, then you have to treat the expenses as startup expenses and follow the rules for startup expenses.

This might be helpful:

https://www.irs.gov/pub/irs-pdf/p535.pdf

Would this be considered a "hobby" business?   If so, then generally no.

Were you open for business and actually conducting an ongoing business and expecting to make a profit in this business?  If so, then yes, you can probably deduct the expenses.

Final year of business?  Expenses that relate to a business from a prior year but not paid until later could be deducted.

These are just some scenarios. 

No, you don't have to have income, but this is an anomaly, not something that should happen year after year. The IRS expects you to show a profit three out of every five years.

Thanks for all responses received!  I really appreciate the advice.  I think I know what I need to do.  Thanks again.