as an independent contractor, you report your income and expenses related to this activity on schedule C. you can deduct your out-of-pocket costs for the work-related items. a digital photo probably costs you nothing but the equipment to take it is deductible. if you use the same equipment for both business and personal use, your deduction is limited to the business portion.
further info can be obtained by info available for IRS schedule C and this other link
https://www.irs.gov/pub/irs-pdf/i1040sc.pdf
https://www.irs.gov/newsroom/irs-video-portal-features-tax-info-for-small-businesses-and-employers
if your business has been incorporated then rather than reporting on schedule C you would report on form 1120 or 1120S.