How much money a year in business expenses do you need to declare said expenses?

[Julia L]

I heard you have to have $5,000 worth of business expenses in a calendar year to declare them on your individual taxes, which I will probably accrue in 2010. Can someone confirm this? I have accrued about $2,000 in business expenses for 2009. I live in Texas, not sure if that makes a difference.

 

[the tax lady]

Are you a cash basis taxpayer or an accrual based taxpayer? You can't switch back and forth.
Did you actually open your business yet?