Can I deduct specific boots and yaktrax as a dog walker.

[resamahoney]

I am a dog walker and take dogs through deep snow, ice and wooded trails. Can I deduct boots and spikes I put on the bottom of my boots.  

[JohnW15 · Accepted solution]

Yes, you can.  This would appear to be an “ordinary and necessary” expense for your type of business.

Per the IRS, an expense is ordinary if it is common and accepted in your industry, and an expense is necessary if it is helpful and appropriate for your business.