How is your business set up? If it is self employment or a Single Member LLC that is NOT a S corp you file it on Schedule C in your personal tax return. Expenses go on Schedule C .
Here is a blank Schedule C
http://www.irs.gov/pub/irs-pdf/f1040sc.pdf
And instructions http://www.irs.gov/pub/irs-pdf/i1040sc.pdf
Here is some IRS reading material……
IRS information on Self Employment
http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Self-Employed-Individuals-Tax-Center
Pulication 334, Tax Guide for Small Business
http://www.irs.gov/pub/irs-pdf/p334.pdf
Publication 535 Business Expenses
http://www.irs.gov/pub/irs-pdf/p535.pdf
