My wife is a Rodan & Fields Consultant (Skin Care). Are the products she uses for herself tax deductable?

[KarenL2]

Unfortunately, they are not.  They would still be considered as personal care items (not deductible) even though she sells those products.  However, product she purchases for demos, can be deducted.

[geoffander]

If the company requires you to purchase items to remain commissionable, isn't that a cost of business and tax deductible?

[KarenL2]

Not if those items are then used for "personal use".  If they are used as demos, or promo purposes, then they can be deducted.

[pj321907]

When do you deduct those promo items from are they considered misc expenses?

[KarenL2]

They can be Advertising, Supplies, or Miscellaneous as all of those categories are deducted in the same manner.  However, if you entered it as part of Inventory, then you will simply reduce the inventory value by the cost of the promo items and not enter it as an additional deduction/expense.