Can I deduct cost for food when testing recipes for Business under All other expenses?

[DS30 · Accepted solution]

Yes, you can include it as either a miscellaneous business expense as "research items" or under "supplies".

According to the IRS, you will be able to deduct any business expenses (including food used in recipes) that relate to and are used in your profession that are considered "ordinary" and "necessary" to your work.

Please refer to this IRS link for more information about Business Expenses