As a coffee roaster, can I deduct purchases of coffee from other companies and cafes when doing research for how to roast a particular bean?

[faiken]

I'm just curious how certain deductions work when it comes to doing research for the job and how much it extends to what I do. I know I can already deduct costs to educational information about my job, but I wasn't entirely sure about coffee since it sounds like a lot of people already try to do this, but they don't necessarily work in the coffee industry.

[JohnW152]

If you’re actually carrying on a trade or business in this area, this seems like an “ordinary and necessary” expense to help in your business.

According to What Can I Deduct? in IRS Publication 535, Business Expenses,

To be deductible, a business expense must be both ordinary and necessary.  An ordinary expense is one that is common and accepted in your industry. 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.

Just use your best judgment, be reasonable -- that's all you can do. 

[faiken]

I appreciate it. Just to clarify, is it okay that I'm not the business owner of the roastery, but rather an employee in charge of roasting?

[ErnieS0]

No. The IRS no longer allows employees to write off job-related expenses. You may be able to write them off on your state tax return. If you put them in Deductions & Credits, TurboTax will move them to you state if they might benefit you on the state return.

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