Is your food blog a legitimate business or a hobby? The IRS lists nine factors which are used to distinguish between a hobby and a business; business expenses are deductible and hobby expenses are not.
Unless you are generating meaningful income from your food blog (or can clearly demonstrate an intent and ability to do so), food expenses (grocery or dining out) are not deductible expenses.
Costs incurred in both your personal life and your business life are rarely deductible as business expenses. Food, drink and clothing would come under this category.
A common example of this would be "uniforms" - if you can wear the "uniform" as clothing outside of your workplace, you cannot claim a business deduction for the cost of that uniform. High-powered businesspersons must often spend a great deal of money on business attire, but they can wear the same clothing for non-business purposes - not deductible. Military people, however, are usually restricted on when and where they are allowed to wear their uniforms - deductible.
(If having a food, wine and liquor blog was a way for taxpayers to deduct the cost of those items, there would be MANY more of those blogs than there are already).
