No, it probably isn't deductible, but it depends on the reason for the birthday party. If the birthday party is related to your business, you can deduct the amount you spent as a business expense.
You would need to be in the business of throwing parties, or the party would have to be for a client or co-worker. Click here to learn more.
More likely this is a personal expense, a party for a relative or friend. In that case the only option would be the casualty and theft deduction sited by ee-ea above.
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