If your ventures are passive activities, the passive activity loss rules prevent you from deducting expenses that are generated by them in excess of their income.
How do Passive Activity Loss Rules Affect my Business?

If your ventures are passive activities, the passive activity loss rules prevent you from deducting expenses that are generated by them in excess of their income.
TCJA has placed some limitations on deducting business losses. Here’s a look at the changes in the rules and how they might affect you.