I would like to know if I can write off expenses for competition shooting such as a new rifle, scope, and ammo.

[MinhT · Accepted solution]

No, you cannot claim these expenses as they are not related to your job or business.

[jamesarmbrester]

That seems odd. I say this because if I place in the top 5 then I receive winnings, which is taxable the same as gambling and lottery winnings. If those losses can be tax deductible why wouldn't the losses for new equipment be also?

[MinhT]

The equipment would only  be deductible if you had winnings and only to the extent of those winnings.
This is an extract from a TurboTax article which can be read at this link:
<a rel="nofollow" target="_blank" href="https://blog.turbotax.intuit.com/tax-deductions-and-credits-2/tax-write-offs-for-athletes-32333/">ht...>
Weekend warrior expenses. If you are a weekend athlete who plays sports for fun, you may not be considered to be in the business of being an athlete. If that’s the case, your expenses may be tax deductible only to the extent of the occasional money you make from participating in (and winning) athletic endeavors.