Can I claim the Pro Bono work I do?

[DoctorWho]

I've got a side gig. I've been doing some Pro Bono work, to learn more skills and help some clients who are getting started, but can't pay right now. 

Anyway, I'd like to know if I can claim this Pro Bono work next year on my income taxes for 2024?

[VolvoGirl · Accepted solution]

No, If you don’t get paid you don’t report it.  You will just have less income to be taxed on.  You take the loss by still deducting all your actual expenses.

[rjs]

You cannot claim a tax deduction for the value of your time.