Yes, you can take the expenses as deductions, if you are ready to work and actively seeking work. The IRS considers this self-employment (unless you become a W-2 employee for someone). You report your expenses (and income when you make it) on Schedule C like a business. It will ask you lots of questions about your business that may not fit your situation, but just do the set up and you will get to the part where they ask you to add your expenses. If it is a loss, this will carry to your 1040.
