Form 8829 increasing losses but no business income

[parvitstax]

My understanding was that Form 8829 only can reduce income from a business (Schedule C). 
Gross income is $0

Business is in it's first year of operation. 

Can you explain why Form 8829 would further increases losses?

[parvitstax · Accepted solution]

Just read that Mortgage Interest and Property Taxes are special cases which can count as additional expenses on Schedule C bypassing Form 8829 limits. 

[sjrcpa]

If it is the first year and gross receipts are -0-, has it really started business yet?

[parvitstax]

Date business started is very loosely defined. It can be as simple as registering the business and as direct as the day you opened the doors or earned your first $. Anything in between counts as a start date.