Music Lesson Bus-Activities like Interview lessons, Record audition material for students-are not charged to the prospective/new student. Can I deduct cost of time spent?

[bstjernholm]

1) For new students, the first lesson is an interview lesson where I assess the student's ability and goals they have of/for themselves.

2) For current students, if they are auditioning for something in their schools or communities, I record the material for them so they can hear and use it to practice, to prepare for their audition.  On audition day I'm occasionally asked to accompany them. 

3) Other teachers in the area have been given "free" lessons by me.

For these various activities where I performed work without getting paid is there a way to deduct the time spent?

[Coleen3 · Accepted solution]

No, you can never deduct your time or your own labor for any business you have. The IRS only looks at dollar amounts.