Stephen Roscoe wrote:
Hi, just wondering what other things photographers can claim as tax deductible expenses. E.g if I do a shoot and buy all the clothes can I claim that as a business expense and keep the clothing?
Could I buy products for a product shoot to create a commercial portfolio?
Are things like that legit or not a business expense?
Here is a site with a list of normal examples, just wondering has anyone been able to claim other expenses.
Any advice or other things not on this list would be appreciated.

http://www.freelancetaxation.com/deduct … tographers

Just confirming, are you asking about tax deductible expenses in New Zealand or in the USA (where the majority of site users are located) ?

Stephen Roscoe wrote:
I know tax laws are different country to country but some may still apply and it could be useful for others in that country so if they could say what country they are in it could also help others in the same country. So pretty much open discussion of things photographers have claimed as tax deductible.

Yet, taxes are still a legal issue, one where you can be liable if the information you relied upon is not valid or not accurate, so Internet forums with a bunch of people who are not even close to experts is probably not the best source of information.    At least in the USA, we have tax professionals whose job it is to advise people on these matters, because our laws are quite complex and go beyond the knowledge of most people who might wander these forums.  (If you look around the forums, you'll see tons of misinformation on copyright and model releases for example, and most photographers actually DO know more about those things than tax laws.)

Stephen Roscoe wrote:
Hi, just wondering what other things photographers can claim as tax deductible expenses. E.g if I do a shoot and buy all the clothes can I claim that as a business expense and keep the clothing?
Could I buy products for a product shoot to create a commercial portfolio?
Are things like that legit or not a business expense?
Here is a site with a list of normal examples, just wondering has anyone been able to claim other expenses.
Any advice or other things not on this list would be appreciated.

http://www.freelancetaxation.com/deduct … tographers

I will attempt to address your questions, but I'm not a tax professional here in the US and certainly not in NZ.

"If I do a shoot and I buy all the clothes can I claim that as a business expense and keep the clothing?"

Clothes for the models or clothes for yourself?  On what principle are you claiming it as a business expense?  Was the shoot actually income generating and were the clothes a necessary expense?  Were they unique to that project, will they be inventory, or will you be keeping the clothing for yourself or your significant other/friends/family for non-business uses? Would you be reusing them with other models, and if so, would you be generating income because of them?   If for yourself, are the clothing a uniform? Do they have advertising for your business on them?  Are you using them for non-business purposes as well, or 100% business?

That list of questions is only a small example of the types of nuances that can go into one basic question, but the reality of the situation is that the details do matter to obtain answers that are accurate.

I realize you think the example questions are good to start a discussion, but at the same time, you should appreciate that there are not easy answers to those questions, even though most people are likely to oversimplify them greatly.

The guiding principles Rob expressed are a good thing to consider, and in the USA another principle is that in many cases you can only deduct expenses for what are 100% business uses, or if they are uses for personal, that personal use may reduce the amount you can deduct.

For example, if you want to build your portfolio by shooting liquor bottles, you buy them, and then drink the contents, do you think that would qualify as a valid business expense, even if you put the resulting photo into your portfolio?

These things may seem simple, but they are frequently not as black and white as many people think, especially if there is mixed use or personal benefit involved, and not exclusive business use.

Stephen Roscoe wrote:
Ok one off shoot, clothing for male model, photos will be on my website, social media, portfolio, so could come under advertising. Clothes never to be used in a shoot again and likely end up being used as personal use.
Only clothing nz taxable is uniforms,protection clothing, or items with business logos which these won't have so if they are being used in a shoot for portfolio purposes does that make them then a business tax?

Do you want the honest answer or do you want the "I think I can probably get away with it" answer?

If you will use the items for personal use after your "business use", and if your tax agency finds out those deductions could be disallowed.  No idea what would happen if they determined you were aware they were not permitted deductions but took them anyway.

What you described does not sound like advertising and I doubt your taxation agency would view the clothes as a legitimate advertising expense if you then use them personally afterwards (especially if you planned to use them personally prior to buying them.)

However, say you rented something, like a Tuxedo instead of buying, or even rented a dress for a model to use, do you think that would be viewed differently?  I suspect likely it would, because those things are not for your personal benefit later, and potentially easier to show as legitimate business expenses.

Do you have business accounts (checking, credit cards, etc) that are used exclusively for business purposes, versus trying to claim clothing you bought from your personal finances and then later put into your personal closet.  (Keep in mind that if you pay for things with the business and later withdraw them for personal use, there are likely accounting concerns there as well, which may also have tax consequences, or call your whole accounting/tax reporting into question should such things be discovered in a review or audit).

Things like this are why folks should get their opinions from tax professionals, ideally ones with above average experience in your area of expertise (such as successfully serving and defending photographers as clients) instead of getting one's advice from random people on a modeling web site, and thinking that will somehow help you defend your deductions in an audit.

Keep in mind that reading your posts so far, it sounds like you're trying to deduct things that you're actually intending to benefit you personally instead of being true business expenses, but claim them anyway.   I'm not sure that documenting your considering such things in advance by posting about them in a public forum is such a good way to later claim you didn't know or made an innocent mistake.  A thread like this could indicate an intent you may not wish to publicly document.

Model Mayhem also has rules against using the forums in furtherance of illegal activities (I'll let them cite such rules if they wish), but a thread discussing what people think they can get away, or encouraging people to try to get away with, may not be terribly well advised.

DougBPhoto wrote:
Do you want the honest answer or do you want the "I think I can probably get away with it" answer?

If you will use the items for personal use after your "business use", then if your tax agency finds out those deductions could be disallowed.  No idea what would happen if they determined you were aware they were not permitted deductions but took them anyway.

What you described does not sound like advertising and I doubt your taxation agency would view the clothes as a legitimate advertising expense if you then use them personally afterwards.

However, say you rented something, like a Tuxedo instead of buying, or even rented a dress for a model to use, do you think that would be viewed differently?  I suspect likely it would, because those things are not for your personal benefit later, and potentially easier to show as legitimate business expenses.

Do you have business accounts (checking, credit cards, etc) that are used exclusively for business purposes, versus trying to claim clothing you bought from your personal finances and then later put into your personal closet.  (Keep in mind that if you pay for things with the business and later withdraw them for personal use, there are likely accounting concerns there as well, which may also have tax consequences, or call your whole accounting/tax reporting into question should such things be discovered in a review or audit).

Things like this are why folks should get their opinions from tax professionals, ideally ones with above average experience in your area of expertise (such as successfully serving and defending photographers as clients) instead of getting one's advice from random people on a modeling web site, and thinking that will somehow help you defend your deductions in an audit.

Photographers that are pursuing fashion and advertising trying to make a fashion portfolio without stylists, to be able to use current fashion you have to buy your own clothes which can't be rented from tuxedo shops etc. And once the clothes are purchased what do you do with them?
Once you shoot the liquor bottles in your example what else are you supposed to do with them, or any other item bought for a shoot to pursue a certain client is what I am wanting to know. Is it a business expense?
And I do consider social media marketing and personal website as part of today's advertising.
And in running a business I am looking to see what other things photographers have been able to list as tax deductible which I can then  make my own opinions on which I can then run past my accountant.
There is nothing illegal with wanting to know what things I can claim as an expense that I and others may not be claiming and missing out on.

photoimager wrote:
This is where talking to an accountant in your own country can pay for itself. Next would be your professional organisation and the advice they give you specific to your country.

Asking on here is likely to be misleading in some way given the varied levels of understanding and different requirements in different countries.

Hi.
Yes it could be misleading but that's what accountants are for so it would be good if people could move away from that and if some photographers were able to give some examples of things that they have been actually able to claim that would be of help to others.

Stephen Roscoe wrote:
Photographers that are pursuing fashion and advertising trying to make a fashion portfolio without stylists, to be able to use current fashion you have to buy your own clothes which can't be rented from tuxedo shops etc. And once the clothes are purchased what do you do with them?
Once you shoot the liquor bottles in your example what else are you supposed to do with them, or any other item bought for a shoot to pursue a certain client is what I am wanting to know. 
And I do consider social media marketing and personal website as part of today's advertising.
And in running a business I am looking to see what other things photographers have been able to list as tax deductible which I can then  make my own opinions on which I can then run past my accountant.
There is nothing illegal with wanting to know what things I can claim as an expense that I and others may not be claiming and missing out on.

It is fantastic that you consider social media marketing and personal website as  part of today's advertising, however, it is not your opinion that matters on any of these things.

Yes, you made it clear that you want other people to make it easy for you, and for you to save the money that they had to spend to receive proper tax opinions, and of course, people should just present that info to you, for you to benefit from.

Why should you need to spend your money for legal/tax advice, or take your time to learn these things, when you can just ask other people to do the work for you, and provide their hard work to you for free.

You want to know what you can claim?  You can claim ANYTHING you want to claim.  It is just that simple.  You can claim anything.

You can claim anything that I, or anyone else, in this thread, on this site, or anywhere in the world tells you that you can claim, but none of that means that they are truly legitimate things you can legally claim and are deductions your tax admins will uphold as legit.

The ONLY opinion that matters in the end is the opinion of your tax laws and those who enforce the tax laws.  Go read their resources, or hire the people paid to do that for you.

Remember, it is one thing to deduct something, but just because someone deducts something does not mean it is a legal deduction.  People deduct all sorts of things they are not legally entitled to, that is why returns get audited, because they are trying to catch and penalize people who are claiming things they are not allowed to.

If anyone on this site is claiming any deductions that is not 100% textbook and approved by the tax agencies for their location, they would need to be a total idiot to post about such questionable deductions here, in a public forum.

They are, however, free to do as they choose, because what would this world be without an ample supply of idiots.

I realize that you'd really like us to chew it all up for you, pre-digest it, and feed it to you.  Good luck with that....  and when your tax filings are audited, good luck with that too.

I'm sure your tax agent will get a big laugh when you tell 'em "well, someone on Model Mayhem said I could deduct it, so I did."

DougBPhoto wrote:

It is fantastic that you consider social media marketing and personal website as  part of today's advertising, however, it is not your opinion that matters on any of these things.

Yes, you made it clear that you want other people to make it easy for you, and for you to save the money that they had to spend to receive proper tax opinions, and of course, people should just present that info to you, for you to benefit from.

Why should you need to spend your money for legal/tax advice, or take your time to learn these things, when you can just ask other people to do the work for you, and provide their hard work to you for free.

You want to know what you can claim?  You can claim ANYTHING you want to claim.  It is just that simple.  You can claim anything.

You can claim anything that I, or anyone else, in this thread, on this site, or anywhere in the world tells you that you can claim, but none of that means that they are truly legitimate things you can legally claim and are deductions your tax admins will uphold as legit.

The ONLY opinion that matters in the end is the opinion of your tax laws and those who enforce the tax laws.  Go read their resources, or hire the people paid to do that for you.

Remember, it is one thing to deduct something, but just because someone deducts something does not mean it is a legal deduction.  People deduct all sorts of things they are not legally entitled to, that is why returns get audited, because they are trying to catch and penalize people who are claiming things they are not allowed to.

If anyone on this site is claiming any deductions that is not 100% textbook and approved by the tax agencies for their location, they would need to be a total idiot to post about such questionable deductions here, in a public forum.

They are, however, free to do as they choose, because what would this world be without an ample supply of idiots.

I realize that you'd really like us to chew it all up for you, pre-digest it, and feed it to you.  Good luck with that....  and when your tax filings are audited, good luck with that too.   I'm sure your tax man will get a big laugh when you tell 'em "well, someone on Model Mayhem said I could deduct it."

Lol at this troll!!!
Asking peoples opinions and sharing advice is what forums are for. Some people actually like to help others and give people real advice instead of being like you.

photoimager wrote:
In the UK HMRC ( the tax office ) give outline details with their self-assessment paperwork. However, an accountant can interpret this in a more meaningful and beneficial way than I can.

Yes I agree that's why a topic on tax would be a good discussion. A lot of forums on quoting and pricing not much on tax.

Stephen Roscoe wrote:
used as personal use.

That's what makes it not a tax deduction.

Stephen Roscoe wrote:

Hi.
Yes it could be misleading but that's what accountants are for so it would be good if people could move away from that and if some photographers were able to give some examples of things that they have been actually able to claim that would be of help to others.

What you've been able to claim and what you can claim legally are different things.

Mikey McMichaels wrote:

That's what makes it not a tax deduction.

So technically then you would have to give it away.
I read something about you can't buy something for yourself but could buy it for an employee to be tax deductible so it could fall under that.

Stephen Roscoe wrote:

Photographers that are pursuing fashion and advertising trying to make a fashion portfolio without stylists, to be able to use current fashion you have to buy your own clothes which can't be rented from tuxedo shops etc. And once the clothes are purchased what do you do with them?
Once you shoot the liquor bottles in your example what else are you supposed to do with them, or any other item bought for a shoot to pursue a certain client is what I am wanting to know. Is it a business expense?
And I do consider social media marketing and personal website as part of today's advertising.
And in running a business I am looking to see what other things photographers have been able to list as tax deductible which I can then  make my own opinions on which I can then run past my accountant.
There is nothing illegal with wanting to know what things I can claim as an expense that I and others may not be claiming and missing out on.

You buy clothes for personal use and use them for your shoots.

You return the liquor bottles or give them away as a client gift or employee compensation. Or return them to the store. Or sell them to yourself for personal use.

If you had to pour out 10% of the bottle into a glass. you could possibly write off 10% of the cost of the bottle, but once it's personal use, it's no longer a write off.

Stephen Roscoe wrote:
Ok one off shoot, clothing for male model, photos will be on my website, social media, portfolio, so could come under advertising. Clothes never to be used in a shoot again and likely end up being used as personal use.
Only clothing nz taxable is uniforms,protection clothing, or items with business logos which these won't have so if they are being used in a shoot for portfolio purposes does that make them then a business tax?

It makes a small percentage of their use a business use, so you'd be able to write off a small percentage of the value. The process to document it is probably going to make it not worthwhile.

Mikey McMichaels wrote:

You buy clothes for personal use and use them for your shoots.

You return the liquor bottles or give them away as a client gift or employee compensation. Or return them to the store. Or sell them to yourself for personal use.

If you had to pour out 10% of the bottle into a glass. you could possibly write off 10% of the cost of the bottle, but once it's personal use, it's no longer a write off.

Cheers this is more what I'm wanting to know, if I buy something to shoot it, then what to do with it to be able to claim it as an expense.

Stephen Roscoe wrote:
Ok one off shoot, clothing for male model, photos will be on my website, social media, portfolio, so could come under advertising. Clothes never to be used in a shoot again and likely end up being used as personal use.
...

In the US there are special rules for the tax deductibility of clothing.  If the clothing is such that you could wear it in normal life, then it probably isn't deductible, even if you only use it for business.

As a general rule, the US allows you to deduct normal and reasonable business expenditures.   There are different rules if your photography is a "business" (i.e. you are trying to make a profit) vs. a "hobby" (you only charge in order to reduce your costs).

As with many aspects of the law, the devil is in the details, and there are lots of special cases.  For instance, take a model out to dinner in an effort to get her to hire you, and the expense is probably only 50% deductible.  Order in pizza so you can don't have to stop the shoot for lunch, and it probably is 100% deducible.

Allow a traveling model to stay in your spare room in exchange for her services, and you are supposed to report the fair market value of the rental as income to her.  On the other hand, require her to stay in your spare room so as to make the shoot easier on you, and it is no longer income for her.


You don't live in the US, so these laws are not applicable to you.  The important point is that tax laws can be bizarre.  Don't rely on common sense.  Speak to a local tax professional to determine the rules and requirements for your location.

Stephen Roscoe wrote:
Lol at this troll!!!
Asking peoples opinions and sharing advice is what forums are for. Some people actually like to help others and give people real advice instead of being like you.

ROTFLMFFAO! You are actually getting some pretty good advice. I can say that with some authority because, as many here know, I recently retired from the I.R.S.

Go to your taxing authority and see if they have a publication on allowable business expenses (most do, complete with many examples on how to apply the rules, no less).

How creative you want to get applying those rules is your business. That said (in the U.S.) you can rest assured that auditors have pretty much heard it all before. In extremely rare cases you might actually get a particular "off-the-wall" deduction but, generally speaking, the outcome will not be good for you at all.

DougBPhoto wrote:

I will attempt to address your questions, but I'm not a tax professional here in the US and certainly not in NZ.

"If I do a shoot and I buy all the clothes can I claim that as a business expense and keep the clothing?"

Clothes for the models or clothes for yourself?

You could've really stopped right there Doug. Once clarified as clothes for the model, it's a slam dunk yes.

GPS Studio Services wrote:
...

One question that hasn't been asked of you is if photography is a legitimate business for you or a hobby?  Unless it is a business and you are making a bonifide effort to make a profit, nothing will be tax deductible.  If you never show a profit, your business may be considered a hobby, at least in this country.

I thought the US rule was that hobby expenses are deducible, but the deduction cannot exceed income.

Thus if you have made $500 in hobby income over the course of the year, you are limited to deducting $500 in expenses, even if you spent significantly more than that.

GPS Studio Services wrote:
One question that hasn't been asked of you is if photography is a legitimate business for you or a hobby?  Unless it is a business and you are making a bonifide effort to make a profit, nothing will be tax deductible.  If you never show a profit, your business may be considered a hobby, at least in this country.

This is a big one here in the States.  For a new business, you can take a loss for a couple of years, but then you're expected to show a profit.  Even if you take a loss in certain years, you still need to show a level of income that is consistent with operating a legitimate business.  You can't write off a hobby. 

Also, record keeping is very important, especially for mixed use items.  I write off my truck, but only a percentage of it, the rest is personal use.  I take a home office deduction, which is often tricky, but I have a dedicated space that is nothing but a work area with it's own entrance.  There is no "personal living space" stuff in there, just desks, file cabinets, a conference table, work area and darkroom.  I have a building plan for the home which shows total square footage and the square footage of my office space.  The deduction is made only for the square feet where I work. It doesn't matter if I shoot in the rest of the house (I have) that never gets deducted, just as I don't deduct costs associated with my sailboat, even though I shoot on that as well. 

Same goes for equipment.  I have a "personal" camera, computer etc.  I also have my work equipment, which includes quite a bit of computer and photography equipment.  I don't write off the personal items, and I don't take my MFD rig with me on vacation.

Michael Fryd wrote:

I thought the US rule was that hobby expenses are deducible, but the deduction cannot exceed income.

Thus if you have made $500 in hobby income over the course of the year, you are limited to deducting $500 in expenses, even if you spent significantly more than that.

You may be right, I never researched it myself, I'm simply going by the advice of my accountant and attorney.  I will grant you they are both rather conservative in their advice (which is what I want) so you may be able to get away with more if you have a higher appetite for risk.

GPS Studio Services wrote:
...

One question that hasn't been asked of you is if photography is a legitimate business for you or a hobby?  Unless it is a business and you are making a bonifide effort to make a profit, nothing will be tax deductible.  If you never show a profit, your business may be considered a hobby, at least in this country.

Michael Fryd wrote:
I thought the US rule was that hobby expenses are deducible, but the deduction cannot exceed income.

Thus if you have made $500 in hobby income over the course of the year, you are limited to deducting $500 in expenses, even if you spent significantly more than that.

The criteria is if you are intending to earn an income from your hobby.  Let's say you make model airplanes as a hobby.   You make them with the intention of selling them.  You do this for two or three years and you eventually start making a profit.   That would be a hobby that was also a limited business.  That is fine and you are certainly allowed to deduct expenses for it.  If you had serious intent to make a profit, you could show a loss if that were the case.

Let's say you made the same model airplanes and never sold one.  If you were making a serious effort to sell them, you could still deduct expenses for a couple of years, as you tried.  If, after two or three years, you could never show a profit, your efforts would probably be deemed a hobby and you wouldn't be allowed to treat it as business expenses.

If you made model airplanes and never managed to sell any, (or never tried), your endeavor would be deemed a hobby and not a business.  In that case, nothing would ever be deductible.

In the US, I don't think there really is such a thing as a hobby business.  It is either a business or a hobby.  If it is a hobby, it is something you do for recreation and is not deductible. 

I think what you are really describing is the difference between a full-time and part-time business.  From a practical standpoint, a part-time business may well be a hobby.  From a tax standpoint, a business is something where you are trying to make a profit.  A hobby is something where you are trying to make fun.

GPS Studio Services wrote:

GPS Studio Services wrote:
...

One question that hasn't been asked of you is if photography is a legitimate business for you or a hobby?  Unless it is a business and you are making a bonifide effort to make a profit, nothing will be tax deductible.  If you never show a profit, your business may be considered a hobby, at least in this country.

The criteria is if you are intending to earn an income from your hobby.  Let's say you make model airplanes as a hobby.   You make them with the intention of selling them.  You do this for two or three years and you eventually start making a profit.   That would be a hobby that was also a limited business.  That is fine and you are certainly allowed to deduct expenses for it.  If you had serious intent to make a profit, you could show a loss if that were the case.

Let's say you made the same model airplanes and never sold one.  If you were making a serious effort to sell them, you could still deduct expenses for a couple of years, as you tried.  If, after two or three years, you could never show a profit, your efforts would probably be deemed a hobby and you wouldn't be allowed to treat it as business expenses.

If you made model airplanes and never managed to sell any, (or never tried), your endeavor would be deemed a hobby and not a business.  In that case, nothing would ever be deductible.

In the US, I don't think there really is such a thing as a hobby business.  It is either a business or a hobby.  If it is a hobby, it is something you do for recreation and is not deductible. 

I think what you are really describing is the difference between a full-time and part-time business.  From a practical standpoint, a part-time business may well be a hobby.  From a tax standpoint, a business is something where you are trying to make a profit.  A hobby is something where you are trying to make fun.

This is almost verbatim what my accountant told me (minus the airplane bit).

Cherrystone wrote:
You could've really stopped right there Doug. Once clarified as clothes for the model, it's a slam dunk yes.

It helps if you actually read the whole thing, not just pick the part that you assume allows you take one of your perpetual failed attempts to spar.

The OP repeatedly talked about intending the items to be used for HIS PERSONAL USE after the "shoot".

You may not think that is important, but tax entities do.

If you think that is a slam dunk yes, then yes, please, please, please I hope that you and the OP deduct things like that frequently, and for good measure, please also make sure to post online your intention to do so online, just in case your auditor had any doubt of what you intended, not only when filing your taxes, but actually intended prior to purchasing the item (intending to deduct it and then use it personally).

It should be easy to comprehend that items bought to use for your personal use (or any family member's personal use), most of the time are not going to be legit, legally deductible business expenses, neither ethically nor per tax laws.

I apologize if that one simple concept is not easy enough to understand.

Giacomo Cirrincioni wrote:
This is almost verbatim what my accountant told me (minus the airplane bit).

I would urge you and GPS to do some research. Schedule A would be a good starting point.

Also, you may find this helpful -

http://www.irs.gov/publications/p529/ar02.html

Hobby Expenses

You can generally deduct hobby expenses, but only up to the amount of hobby income. A hobby is not a business because it is not carried on to make a profit. See Not-for-Profit Activities in chapter 1 of Publication 535.

DougBPhoto wrote:
You may not think that is important, but tax entities do.

BINGO!

Giacomo Cirrincioni wrote:
This is almost verbatim what my accountant told me (minus the airplane bit).

Lohkee wrote:
I would urge you and GPS to do some research. Schedule A would be a good starting point.

Also, you may find this helpful -

http://www.irs.gov/publications/p529/ar02.html

Hobby Expenses

You can generally deduct hobby expenses, but only up to the amount of hobby income. A hobby is not a business because it is not carried on to make a profit. See Not-for-Profit Activities in chapter 1 of Publication 535.

I don't need to, I already have, and I have a very good accounting firm (and law firm).  My business is a sub-chapter s corp and a going profitable concern.  Additionally, I meet all their qualifications, I deduct very conservatively.

I looked into whether or not it was possible to write of my sailboat (my hobby) and unless I started a charter company, it's not possible.

Giacomo Cirrincioni wrote:
This is almost verbatim what my accountant told me (minus the airplane bit).

Lohkee wrote:
I would urge you and GPS to do some research. Schedule A would be a good starting point.

Also, you may find this helpful -

http://www.irs.gov/publications/p529/ar02.html

Hobby Expenses

You can generally deduct hobby expenses, but only up to the amount of hobby income. A hobby is not a business because it is not carried on to make a profit. See Not-for-Profit Activities in chapter 1 of Publication 535.

I see your point but I think you need to do a little bit more research.   If your hobby never generates income or a profit, there is plenty of caselaw on the matter.  The nexus is if you are doing it with a legitimate intention of making money.  I have read that bulletin you are referring to before.

GPS Studio Services wrote:
I am not a tax accountant and I have no knowledge of New Zealand tax laws.   I can tell you about how it is viewed in the US.  Clothing purchased by a photographer and a model are viewed entirely differently.  For a model, the only clothing that can be deducted is that which absolutely, positively couldn't be converted to personal use.  Put another way, if you buy a green shirt and blue pants for a shoot, that would be non-deductible because you could wear it for something else.  On the other hand, if you bought a clown suit, that would probably be deductible.  It would be fairly obvious that a clown suit could not become part of your wardrobe.

With photographers, the rule is quite different.  All wardrobe that I purchase is deductible so long as it is purchased for the use by others.  For most things, it is a no brainer.  If I buy lingerie, it is easy to claim that it is for use by others in the course of my business.  If I buy a size 42 suit, that is a different matter.  I could conceivably wear it myself.

The criteria in that case is going to if I do wear it myself.  In other words, do I convert it to personal use.   In your case, you have specifically stated that you are going to wear the clothing after the shoot which, in the US, would be conversion.  So, at least in the US, it would be my view that the items would not be tax deductible.

One question that hasn't been asked of you is if photography is a legitimate business for you or a hobby?  Unless it is a business and you are making a bonifide effort to make a profit, nothing will be tax deductible.  If you never show a profit, your business may be considered a hobby, at least in this country.

You might suggest to the "MM Edu" folks that this may be a worthwhile topic to explore for that section.  (Tax basics for both photogs and models.)

I would have thought that basic concepts like buying things intending personal use are unlikely to be accepted as legit business expenses, that seemed quite obvious, but apparently not so much.

Maybe MM should look into adding Taxes 050 for Edu.

Perhaps a Forums 101 also, where folks could learn to understand when they are being "taught" to fish for themselves for a lifetime instead of being "served" a fish on a platter.  That crazy idea of learning principles and basics of a subject instead of just looking for someone to tell you the answers.   They could also include a section about not harassing other users by PM, Tags, or photo comments, as not only is it bad form, but also potentially against site rules.

Not sure if you can make such suggestions, but it seems like some topics like those may be helpful, especially for those who don't really want to learn or understand, but just want to be given answers.

PS: LOL @ suggesting retired IRS agents do a little bit more research on tax topics.

GPS Studio Services wrote:

Giacomo Cirrincioni wrote:
This is almost verbatim what my accountant told me (minus the airplane bit).

I see your point but I think you need to do a little bit more research.   If your hobby never generates income or a profit, there is plenty of caselaw on the matter.  The nexus is if you are doing it with a legitimate intention of making money.  I have read that bulletin you are referring to before.

It's not my point. It is the law (according to IRS anyway). I would love to see some cites that contradict that publication.

I'm not even sure we are talking about the same thing here. You seem to be focused on the technical differences between a hobby and a legitimate business.

I have not addressed that in my posts, nor will I.

I just took exception to your statement that hobby expenses are not deductible. They are up to a point (granted the rules are more complicated than for a business).