@wennmw wrote:
No problem - i'm a freelance content creator that creates food content such as recipe videos for my clients
You can deduct expenses that are "ordinary and necessary" in your type of business. If you are creating recipes, researching different combinations of ingredients, and making videos about the recipes, then the raw food items are certainly ordinary and necessary expenses for that type of work.
However, there is a very real issue that comes from converting business property to personal use. As a simple example, if you owned a toy store, and sometimes took toys home for your family, the cost of those items could not legally be included as a deductible cost for acquiring inventory.
So if you deduct groceries as a business expense, make your test recipes and videos, and then feed your family with the meals, you have converted an otherwise legitimate expense into an impermissible personal expense (you can't take a tax deduction for personal meals). It would be better to keep the two things separate. Or if you make a recipe 4-5 times for practice or research or different camera angles, and only serve the last meal to your family, you might allocate the cost accordingly. If you could buy your supplies on personal vs business credit card, that would make things even more clear, but a detailed diary might be enough. It could be viewed as an audit risk, since you can't take tax deductions for personal expenses.
It can be complicated, and you might want to seek a more professional opinion.
