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Deductions & credits
It depends. If you are using this motor to create a video in a business that is producing income then you may deduct the cost of the motor. The deduction could be the full cost of the motor on your business (Schedule C) if it has less than a one year life, or as a depreciable asset where you have options about how much you can deduct in the first year you place it in service for your business.
If the motor is used at any time for personal purposes then a log must be kept for personal hours versus business hours to arrive at the correct percentage of business use.
If this is a hobby, the rules are not the same. All income would be required to be reported and there would be no deduction for the motor even if you itemize deductions because this has been suspended due to the Tax Cuts and Jobs Act (TCJA) from 2018-2025.
Likewise, if it is being used in any vehicle, you would use the same record keeping of hours used for business. Only the business use percentage of the cost of the motor would be allowed to be deducted from your business income.
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