You don't need "be an LLC" in order to deduct expenses.
You can deduct your ordinary and necessary business expenses on Schedule C (1040) which you should be filing every year (not just all at once) if you have business income (as a sole proprietor) in excess of $400.
Note that you need to report all of your business income, but you will not owe self-employment tax if your income is less than circa $400.
You might want to consult with a local tax professional for guidance.
