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Self-Employed: Expenses with no commission income

My friend has commission income and expenses every year. In 2023, unfortunately, there was no income but a lot of expenses. I read earlier that you can add your expenses under Schedule C, if you have zero commission income in the year. Is this the only way? 

I tried to find Schedule C in the Search, unsuccessfully. Does it only come under a certain condition? 

Thank you in advance for your answers!

1 Reply

Self-Employed: Expenses with no commission income

Is your friend in Canada or the US? Is their business incorporated?