Social Media Content Creator Deduction

[bmccart]

My son and his partner have an LLC partnership for their social media content creation company. Their focus is the golf industry and all filming is done while playing on courses throughout the country. My question is if the greens fees they pay are qualified business expenses?  It's not really an entertainment expense but a cost to create each video on location.  How would these be properly reported? Thanks!

[Anonymous_]

If they're filing a 1065 for the LLC (partnership), then they could report the fees as "Other deductions" and attach a statement.

See https://www.irs.gov/pub/irs-pdf/f1065.pdf

Side note: Hopefully, your post involves their 2023 return since 2022 is past due.

[bmccart]

Thank you! Yes, this is for 2023. First year business so using 2022 edition as a template to anticipate issues:)