Tax Year Prior to 2020: Can i deduct stabling for my horse if i use him to practice massage for my business?

[achandler541]

I have a mobile massage business for people and horses.

[KarenL2]

Unfortunately, no.  In order to deduct costs for your horse, the main reason to own, and stable, the horse must be for business purposes.  This is not a necessary business expense that allows you to operate your business.