Good Morning... I had a business on the side which I ran up until the end of 2009 when I got laid off of my full-time job. I used my severance to by a Mac for design and purchase equipment to do my t-shirt business full time. I did NOT however have enough to purchase material and used majority of 2010 to regroup. I collected unemployment all year and did not sell anything. Can I write off my equipment purchased in 2010 even if I did not have any income from it and collected unemployment - and what else can I write off (i.e. rent, bills)? Please Help. Thanks!