Business Exp for Performing Artist

[TaxGal]

I have a taxpayer who is an actor that incurred expenses during 2006 pertaining to his profession (i.e. audition fees, headshots, acting classes, etc.) Taxpayer did not receive any income in 2006, and therefore, is not required to file a tax return. Does a return need to be filed to claim the business expenses to obtain the carryover?

Thanks for your help.

[Bees Knees]

The only way to carry over un-used business deductions from one year to the next is to file a return and claim a net operating loss. Then elect to carry it forward to the next year.