I can tell then that the auto repair income isn't being reported to the IRS, but hopefully you get to the point where you are making money.
The auto repair income, no matter how small, should get reported to the IRS. The tools would serve as a deduction then.
The tools aren't used for your factory job, and would be subject to a partial phaseout, assuming you even itemized as opposed to taking the standard deduction, if trying to deduct these as an employee expense.
You're best bet is to wait until you start claiming your car restoring work on Schedule C. Then your deductions for tools and equipment will not only get deducted 100%, but you'll also be able to offset the resulting self-employment tax (self-employment tax comes to 15.3% of self-employment income, and is in addition to income tax).
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