1. Even if you haven't made money yet, you can claim deductions if you've been working hard to make a profit by putting in time (500+ hours per year), writing & submitting, networking, etc. - and have proof to back yourself up, like rejection emails or letters (yep, gotta keep those), a business plan, and submission logs.
2. You can deduct:
- submissions expenses
- research expenses like gas and meals with interviwees
- writing contest fees (if money or prestige is the prize offered)
- reference materials
- continuing ed
3. You can get back $1000 or more. (Okay, that wasn't in the article. But it is on my 2009 tax form) :)