Can you deduct it?

The whole list

Content production

• Wardrobe & lingerie — Part V — Other frequently challenged
• Props & set dressing — Part V — Other
• Hair, makeup & nails — Part V — Other frequently challenged
• Photography & videography — Line 11 — Contract labor

Equipment

• Cameras & lenses — Line 13 — Depreciation
• Lighting & audio — Line 13 — Depreciation
• Computer & phone — Line 13 — Depreciation

Marketing

• Advertising & promo — Line 8 — Advertising
• Collab & shoutout fees — Line 8 — Advertising

Other

• Other — Part V — Other

Platform & software

• Software subscriptions — Part V — Other
• Platform & processing fees — Part V — Other

Professional & admin

• Business insurance — Line 15 — Insurance
• Bank & payment fees — Part V — Other
• Chargeback losses — Part V — Other
• Education & training — Part V — Other

Services & people

• Agency fees & commission — Line 10 — Commissions
• Chatters & VAs — Line 11 — Contract labor
• Editors & designers — Line 11 — Contract labor
• Accountant & bookkeeping — Line 17 — Legal & professional
• Legal fees — Line 17 — Legal & professional
• DMCA & takedown services — Part V — Other

Travel

• Travel & lodging — Line 24a — Travel
• Conventions & events — Part V — Other

Workspace

• Home office — Line 30 — Home office
• Studio rental — Line 20b — Rent
• Utilities (business share) — Line 25 — Utilities
• Internet & phone service — Line 25 — Utilities

The test that actually applies

A business expense has to be ordinary (normal for your line of work) and necessary (helpful and appropriate for it). That's a broad standard, and most of what creators spend money on clears it comfortably. The problems come from three specific places.

Where creators get caught

• Clothing. The rule isn't "did I wear it for work" — it's whether the item is unsuitable for everyday wear. Costumes and obvious shoot-only pieces are defensible. A dress you also wear out is not, however honestly you bought it for a shoot.
• Grooming. Routinely challenged as personal, because for most people it is. Strongest when tied to a specific shoot and clearly beyond ordinary upkeep.
• Mixed-use items. Your phone, your internet, your apartment. Claim the honest business share, not all of it. A 100% claim on your only phone is the single easiest thing for anyone to question.

The ones people miss

The under-claiming is usually worse than the over-claiming. Agency commission, chatter and editor payments, takedown services, this kind of software, accountant fees, business insurance, mileage to a shoot, and the depreciation on equipment you bought years ago and still use — all deductible, all commonly forgotten.

Keep the paperwork

A deduction you can't evidence is a deduction you'll lose if anyone ever asks. Receipt, date, amount, and a one-line note on the business purpose. "Amazon $340" is a problem; "wardrobe for 14 March shoot" is not.