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Business & farm
Yes, the cost of wine and travel to wineries would be deductible expenses for a bona fide wine consultant.
From the IRS What Can I Deduct?: To be deductible, a business expense must be both ordinary and necessary. An ordinary expense is one that is common and accepted in your trade or business. A necessary expense is one that is helpful and appropriate for your trade or business. An expense does not have to be indispensable to be considered necessary.
Only business-related expenses are deductible. Since wine and travel can also be considered as personal expenses, make sure you are operating as a business - not a hobby.
See Is it a hobby or a business? for considerations in determining whether your activity is a business.
March 13, 2021
8:30 AM