You can deduct the cost of a golf cart on Schedule C if you are a self-employed professional golfer, and it is a necessary expense for your business. If you are just a recreational golfer or the golf cart is for other purposes, it is a nondeductible personal expense.
If you live in a state that charges personal property taxes on your golf cart, though, those are deductible if you itemize! You would enter those taxes during the Deductions and Credits interview in TurboTax.
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