Can I deduct anything I put in my videos?

Where the claim comes from

Content creators hear that everything they buy for content is a write-off. Since almost anything can appear in a video, the idea stretches to wardrobes, vacations, meals, furniture, and luxury goods.

Creators do have real business expenses, and some items that seem personal can be deductible in the right facts. But the test is the same one every business uses: is the expense ordinary and necessary for the business, and is it personal in nature?

What the law actually says

IRC §162(a) allows ordinary and necessary expenses of carrying on a trade or business. IRC §262 disallows personal, living, and family expenses except where the Code provides otherwise. For property with a useful life beyond the year, IRC §§167 and 168 provide depreciation, IRC §179 allows expensing, and §168(k) allows bonus depreciation, which is 100% for qualifying property acquired after January 19, 2025, under P.L. 119-21.

Clothing gets an objective test. In Pevsner v. Commissioner, 628 F.2d 467 (5th Cir. 1980), a boutique manager could not deduct designer clothing she was required to wear at work, because the clothing was suitable for general wear. The Fifth Circuit's decision applies to Texas taxpayers. Costumes, uniforms, and protective gear that are not suitable for everyday wear can qualify.

Treas. Reg. §1.263(a)-1(f) lets a business without an applicable financial statement elect to deduct items costing $2,500 or less per invoice or item, if it consistently expenses such items in its books. The election is made each year with the return.

IRC §280F(d)(4) treats property of a type generally used for entertainment, recreation, or amusement as listed property. Treas. Reg. §1.280F-6(b)(3) includes photographic, communication, and video-recording equipment in that category. It then excludes that equipment if it is used either exclusively at your regular business establishment or in connection with your principal trade or business. So a full-time creator's production camera is generally not listed property, while a camera used for a side channel and for family events may be. Listed property needs records of business use and must be used more than 50% for business to qualify for §179 or bonus depreciation. Either way, only the business-use share of any item is deductible.

What is true and what is not

A $2,000 camera used only for production is business equipment. It can be deducted in the first year through the de minimis election, §179, or bonus depreciation, depending on your choices. A $2,000 jacket you also wear to dinner is personal, even if it appears in every video. A prop bought only for a set and kept at the studio can be a business supply. A mixed-use item, such as a laptop used 60% for editing, is deductible only for its business share.

• True: equipment, software, studio costs, and props used only for content can be deductible.
• True: a qualifying home office can be deductible under IRC §280A(c).
• Not true: wearing clothing on camera makes it deductible if it is suitable for everyday wear.
• Not true: filming a vacation or a meal makes it a business expense.

What to do instead

Keep business purchases in a business account and personal purchases out of it. For each significant item, note what it is, why the business needs it, and where it is kept. For mixed-use items, keep a simple usage log and deduct only the business share.

Decide each year whether to make the de minimis safe harbor election, and set a written capitalization policy. Keep receipts and, for wardrobe items you believe qualify, notes explaining why they are not suitable for everyday wear.

If you receive products from brands for free, remember that the value of products received as payment for content is generally income, even if no cash changes hands. If you later use those products personally, that does not create a deduction, because you have no cost in them beyond the income you reported.

Finally, treat travel and meals for content like any other business travel. The primary-purpose test and the 50% meal limit still apply. If you are building a studio at home, the home office rules under §280A(c) require regular and exclusive business use of the space, so a living room that doubles as a set usually does not qualify.

How ebotCPA helps

We review your purchases, separate business equipment and supplies from personal items, set up the de minimis election and records for mixed-use property, and check whether a home office or studio deduction applies.

Book a $497 Case Analysis to have Ebot Mbi, CPA, EA review your facts before you act.

Primary sources

1. 26 U.S.C. §262. Personal, living, and family expenses.

   Disallows personal expenses unless the Code expressly provides otherwise.

2. 26 U.S.C. §162(a). Ordinary and necessary business expenses.

   “There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business”

   Allows the costs of producing content when they are ordinary and necessary.

3. Treas. Reg. §1.263(a)-1(f). De minimis safe harbor election.

   Lets taxpayers without an applicable financial statement deduct items costing up to $2,500 per invoice or item when they elect it and follow a consistent accounting policy.

4. 26 U.S.C. §280F(d)(4). Listed property, including entertainment-type property.

   “any property of a type generally used for purposes of entertainment, recreation, or amusement”

   Makes entertainment-type property listed property, subject to the business-use and records rules.

5. Treas. Reg. §1.280F-6(b)(3). Entertainment-type property and the business-use exception.

   “Property of a type generally used for purposes of entertainment, recreation, or amusement includes property such as photographic, phonographic, communication, and video recording equipment.”

   Excludes such equipment from listed property when it is used exclusively at a regular business establishment or in connection with the taxpayer's principal trade or business.

6. IRS Publication 334, Tax Guide for Small Business. Business expenses for sole proprietors.

   Explains deductible business expenses, capitalization, and the recordkeeping sole proprietors need.

Frequently asked questions