Can I deduct expenses from my acting career, such as head shots and classes? Even if I didn't make anything from it this year?

[trdarling]

If so, at what part would I do that?

[AmyT]

There is no specific amount of gross income (money coming in) or profit that you must meet in order for your expenses to be deductible.  

However, in order for these expenses to be deductible in excess of your receipts, the activity must qualify as a business.  There are several factors that are taken into account when determining whether you are conducting a business in accordance with IRS guidelines.  Some of these include:

• Does the time and effort put into the activity indicate an intention to make a profit?
• Does the taxpayer depend on income from the activity?
• If there are losses, are they due to circumstances beyond the taxpayer’s control or did they occur in the start-up phase of the business?
• Has the taxpayer changed methods of operation to improve profitability?
• Does the taxpayer or his/her advisors have the knowledge needed to carry on the activity as a successful business?

See https://www.irs.gov/uac/business-or-hobby-answer-has-implications-for-deductions for a more comprehensive list and further discussion of the differences between an activity that is a business and one that is considered a hobby (by the IRS).

Note:  The IRS will treat any activity that makes a profit for at least three of the last five tax years as a business automatically.  If this is the first year you are claiming these expenses (and can produce proof of payment, if requested by the IRS), you should have no problems treating these as business expenses.

Good luck!