Do I need to fill out Cost of Goods Sold on form 1040

[AnywhereArtist]

I am an independent artist that works on commission basis. Furthermore, all of my art is created with recycled items or the raw materials are donated to me. Because all my raw materials are repurposed or donated, I don’t have any expenses to deduct for this year.  This is my first year of operation. Do I need to fill out the cost of goods sold portion on my 1040? 

[RachelW33]

No, you can leave the cost of goods sold section blank since you do not have any expenses associated with your art creations.