I sold vacant land in another state but did not make money. How do I report this? I paid for advertising and upkeep for 13 years. Can I take deductions for expenses?

To enter the sale of your land, see Where do I enter the sale of a second home, an inherited home, or land on my 2020 taxes?

Note: If the land was held for personal use, generally, property held for personal use is a capital asset.

• A gain from the sale or exchange of that property is a capital gain and taxable. 
• A loss from the sale or exchange of that property is not deductible.
• You can deduct a loss relating to personal-use property only if it results from a casualty or theft.

You may also need to file a tax return in the other state. See Why would I have to file a nonresident state return?

No, you can't deduct the upkeep expenses you had for 13 years. Miscellaneous deductions subject to the 2% limit, have been repealed for tax years 2018–2025. 

• Until 2018, vacant land carrying costs, such as, landscaping, insurance, and travel expenses, could be deducted as miscellaneous itemized deductions on Schedule A, but only to the extent the exceeded 2% of the taxpayer's adjusted gross income. 

If the advertising cost was a part of your selling expense, yes, you may deduct it.