topic Can I Expense Manicure for Photoshoot? in Business & farm

Can I Expense Manicure for Photoshoot?

Brennaw29 — Thu, 17 Dec 2020 21:21:27 GMT

Can I claim a manicure as an expense for my biz (retail, home decor/lifestyle items)?

It would not be an ongoing thing, only done at times of online inventory updates.

Would be for the professional photos of items (held in hand) for product listings on website.
I firmly believe this would be similar to a model claiming a manicure. Which I’ve seen online as one of the only reasons these expenses would be allowed.

Re: Can I Expense Manicure for Photoshoot?

Bsch4477 — Thu, 17 Dec 2020 23:12:10 GMT

Obviously, you will have people arguing either way. At least one court case has ruled against such expenses. The IRS on audit would probably argue that the manicure is not a customary and necessary expense for your business. You have to weigh the cost benefit of the deduction against the hassle of justifying it if you are audited.

Re: Can I Expense Manicure for Photoshoot?

AmeliesUncle — Fri, 18 Dec 2020 02:47:58 GMT

Do you get manicures at other times, for personal reasons? If so, I suspect this would likely be a non-deductible expense.

But if you never get personal manicures, and only do it for this purpose, then I probably would take the deduction.

On the other side of things, if the photos only show you holding the items in one hand, maybe on the cost of getting the manicure on that ONE hand would be potentially deductible. 🙂

Re: Can I Expense Manicure for Photoshoot?

Opus 17 — Sat, 19 Dec 2020 00:17:56 GMT

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.

Re: Can I Expense Manicure for Photoshoot?

Rick19744 — Sat, 19 Dec 2020 01:35:50 GMT

I agree with @Bsch4477 in that you can find someone to argue both ways. However, arguing and winning are two different matters.

It is pretty clear that the IRS would deem these expenses as personal and not deductible. The Tax Court agrees with this position as well. See T.C. Summary Opinion 2011-17 and in particular page 11. The Tax Court ruled that these type of expenses are inherently personal.

So for me, and based on your facts, I don't believe you would prevail unless you were willing to take this to court and most likely a court other than tax court. I still don't think you would prevail and you would certainly be out far more money that the cost of the manicure.....far more.