Tax questions--US

spike

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I live in the US, so I'm referring to US tax code.

I know I'm getting a head of myself (not one of my four books has been picked up by either a publisher or an agent), however, what are you allowed to write off as expenses against earnings for a book?

And can they span tax years? Or if you spent money last year, but didn't get your book published until this year, or maybe 5 years after, are you screwed?
 

Tim Gasolene

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Taxes are calculated each year - you state the money you received during that year and the expenses you made during the same year.
Acceptable expenses are those you can prove with a document of purchase and price. Of course, expenses should be related to the writing process - paper, printer cartridges, notebooks, pens and pencils, a computer & relevant software, travel expenses if you are doing research etc.