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What are allowable hobby deductions under IRC 183?
If your activity is not carried on for profit, allowable deductions cannot
exceed the gross receipts for the activity.
Deductions for hobby activities are claimed as itemized deductions on
Schedule A, Form 1040. These deductions must be taken in the following order
and only to the extent stated in each of three categories:
Deductions that a taxpayer may claim for certain personal expenses, such as
home mortgage interest and taxes, may be taken in full.
Deductions that don’t result in an adjustment to the basis of property,
such as advertising, insurance premiums and wages, may be taken next, to the
extent gross income for the activity is more than the deductions from the
first category.
Deductions that reduce the basis of property, such as depreciation and
amortization, are taken last, but only to the extent gross income for the
activity is more than the deductions taken in the first two categories.