If you have no 1099-Misc moonlighting income this year, then you probably shouldn't file a Schedule C as part of your tax return. Instead, you'll report your unreimbursed professional expenses on a Form 2106, with the total expenses flowing through to your Schedule A as a miscellaneous itemized deduction. Provided you itemize your deduction, aren't subject to the Alternative Minimum Tax, and have sufficient professional expenses to exceed 2% of your income, you'll save some taxes by claiming this deduction.

The one exception would be if you paid some professional expenses this year that are directly related with your moonlighting from last year. If that's the case, I would feel comfortable including a Schedule C reflecting no income and some expenses. The loss would offset your wages and other income. However, since you stopped moonlighting during the year last year, this exception most likely doesn't apply to you.

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