What do I do if I had business expenses but didn't sell anything or make any money last year?

[brai57921]

I am an artist. I bought supplies, equipment, a website, etc. I have expenses, but nothing sold last year.

[Critter-3]

If you tried to make sales but none were actually sold then you were in business and you can file a Sch C to report your expenses.  

[TomD8]

If you're audited you'll have to prove to the IRS that your activities are a business, not a hobby - especially if you've never filed a Schedule C before.  This IRS webpage explains how they view the difference:

https://www.irs.gov/newsroom/earning-side-income-is-it-a-hobby-or-a-business