You will report your self employment income and expenses on Schedule C.
For trade or business expenses to be deductible, they must be ordinary & necessary. Work-related expenses reduce your taxes by lowering the amount of self-employment income you get taxed on.
If your expenses are less than your income, the difference is net profit and becomes part of your income on page 1 of Form 1040 or 1040-SR. If your expenses are more than your income, the difference is a net loss. You usually can deduct your loss from gross income on page 1 of Form 1040 or 1040-SR. But in some situations your loss is limited. See Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C),
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