Can YouTubers who frequently/exclusively film in their car Deduct car expenses?

[DDBloomandzoom]

Can YouTubers who frequently/exclusively film in their car. Deduct car expenses

I noticed that many YouTube content creators film their videos in their cars. ( Even though this is probably a matter of convenience) I was wondering if a content creator was profitable and the content creation was a part of a larger business, could they write off A portion of the car costs, maintenance expenses for their car or even the In depreciation of the car? In this scenario, the person is not using the car as transportation to conduct their business though. Let's say this person is not needing to meet people for business, But they are using this car in order to film their YouTube videos that is a part of their business

[Mike9241]

since we don't know what you do or the records you keep, please read chapters 4, 5, and 6 of IRS PUB 463

then if you have further questions, please post them in this  thread 

https://www.irs.gov/pub/irs-pdf/p463.pdf 

[Opus 17]

The IRS allows you to deduct "ordinary and necessary business expenses,"

https://www.irs.gov/forms-pubs/about-publication-334

Separately, the IRS has specific rules and regulations for deducting car expenses, and they are divided into two categories.  "Travel" is when you need to travel away from your tax home (the area where you make most of your money) on business for overnight or longer.  "Transportation" is when you drive locally for business reasons.  These are both described in publication 463.

https://www.irs.gov/forms-pubs/about-publication-463

None of the rules for car use contemplate using your car as a "stage" for a performance, rather than as transportation.  So this is something of an unknown area.

My answer would be "no".  First, filming yourself while driving is extremely dangerous, and in some locations is illegal, and illegal activities are never allowed as deductible business expenses.  Second, filming yourself is using the car as a backdrop, not for transportation.  Any car expenses (gas, insurance, etc.) are related to the transportation function, not the backdrop function, and so are not "ordinary and necessary" expenses for the backdrop function. 

But this is just my interpretation. 

[M-MTax]

if a content creator was profitable and the content creation was a part of a larger business, could they write off A portion of the car costs, maintenance expenses for their car or even the In depreciation of the car?

You need a tax pro and that first word is a BIG "IF". In my opinion, the largest obstacle you're going to face is whether this activity is an actual business or a hobby. If.....big IF.....the activity is profitable and rises to the level of a business then I'd say you could deduct the ordinary and necessary expenses related to the car used in the videos......assuming the car is a necessary component of the videos.