As an Independent SCUBA Instructor can I deduct the fee's paid for transportation or access to scuba diving sites? Under Business where do I enter this information?

[res0k8jn]

I am an Independent SCUBA Instructor who operates his own business and pays fees for access to dive sites and for transportation to and from dive sites on charter boats.

[KittyM · Accepted solution]

Yes, you can deduct fees for dive sites and for chartering dive boats for your SCUBA business.  These are ordinary and necessary expenses of your type of business.