Some might argue that it's deductible but I wouldn't claim the expense. It's very
difficult to take a patently personal expense and turn it into a business tax
deduction. I think you would have a very difficult time winning the issue if
questioned by the IRS.
(This type question comes up
often in different contexts such as -
- I'm a waiter (or chef), can I deduct
eating out to get menu ideas from other restaurants.
- I'm in broadcasting, can I deduct my
cable television to keep abreast of current trends
- I'm a wine steward, can I deduct
additions to my personal wine collection so I can speak knowledgeably
about wines I sell
- I'm an actor (or set designer, etc.),
can I deduct the cost of going to Broadway shows and plays.
- I'm a musician, can I deduct music CD's
I collect that keep me informed of new trends and techniques.
All of these deductions would be
difficult to sustain on audit. Even if you could, you would need
meticulous records showing time, place, purpose, etc. and it needs to be
relevant. Also, meals would only be 50% deductible.
If you choose to claim the deduction you must make sure it is relevant. For example, if you manage a low end or high end restaurant, you should avoid deducting meals at the other end of the spectrum. I would solve that by not claiming the personal expense.
