ToddL99
Expert Alumni

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.