If I decided to do my work for free this year, how do I report that?

If you are working for free you don’t have a business so there is nothing to report. 

If you do your work for free there is nothing to report.  This would be considered a hobby with no income.  Hobby expenses are not deductible.

Thank you for responding.  I have a business license but wanted to donate my service to wrestling team this year and not charge them like I have in past.  How would you suggest entering on tax forms?

Thank you,

Nicole

Your services won't need reporting on a tax return if you are not paid for them. So, you cannot enter anything associated with them on your tax return, not even the business license fee.

Enter the fees you did not charge as allowances (line 2)

"A sales allowance is a reduction in the
selling price of products, instead of a
cash or credit refund."

Expect to be audited if you report a 100% allowance on all your Gross Income.