Business & farm

If you are having professional photos taken for your business (web site, or Facebook/Instagram videos, etc.) then it certainly would be an ordinary and necessary expense if you were to hire a model and pay the model's expenses for hair and makeup.  For personal expenses, though, there is a risk in converting a personal expense to a business expense. Business expenses are deductible if they are ordinary and necessary.  With business expenses that are also personal expenses, the IRS often uses the "but for" rule.  The expense is deductible if you would not have incurred it but for the business use.

 

You can also sometimes consider the increased cost (due to business use) over the normal cost of a service as a business expense. 

 

I would be looking at whether you get manicures routinely because you enjoy them, or only for photo shoots.  I would be thinking about when you get the manicure -- the day before the shoot, or days/weeks ahead of time.  I would certainly think you could deduct the extra cost to bring the manicurist to the photo study the day of the shoot, rather than going to their place of business the day before.  Or if you pay the manicurist more than normal so you can hold more of their time.  These are the kinds of principles you should be thinking of. 

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