is this a photography tax write-off?

[kamari]

Say I go to a coastal city (Miami) to "catch shots of beach sunsets and underwater life with the intention of submitting to a stock photography database or selling copies to customers thru my wensite." While I'm there I just so happen to party my behind off, drink a gallon or so of Belvedere Vodka, and stay in a 5-star hotel (all non-important details). Can the hotel and food expenses be considered write-offs next year at tax time? The flight is free, but could that also be considered an expense had I paid for it?

[jeffkohn]

I'm not a CPA and certainly not an expert in this area. I think the answer is yes, but you'll eventually need to show a profit if you don't want to ge into trouble. Deducting thousands a year in travel expenses without ever reporting any income is probably a recipe for an audit. There may also be per-diem limits of what you can deduct for food and lodging, so you may want to talk to an accountant before you start deducting those 5-star hotel bills.

[kamari]

but the area gets grey when "you better make a profit" comes in. How can something like that be enforced? I know you're not a CPA but hypothetically speaking; what if you don't turn out a profit and try to toss out the statement that "well this was also used for advertisement purposes for my portfolio." Gov't per diems for Miami, according to my job, are in the $160 range/day...good point.

[Steelsun]

Actually trips as write offs are a touchy thing and a flag for audit. The majority of the trip has to be for the business purpose to be written off. I've seen audits where someone went to Florida on a freelance spec basis for work, and then spent an extra day in Orlando for personal use. The audit resulted in about a 50% reduction in the deduction.

It's one of those things you definitely need a CPA for.

[akimartymar]

I was about to ask a similar question. This summer I am going to Italy but while I am there I plan to take some shots that I plan to sell, both art and portrait. Now I know that my wife's expenses can't be used as a write-off, but can I write off some of my expense such as the plane ticket?

[PeteQ]

You had better have a reasonably established photography income before you start trying to justify trips and such. My CPA was the best investment I made 10 yers ago and has kept me out of the "grey areas". If you brought in $500 in sales over the last year but are taking a $5000 trip "planning to sell a few stock images" will likely land you in the hot seat with the IRS.
Once the IRS gets the scent of blood they won't drop it. Then the state tax boys get you next...

Questions to ask yourself:
Am I set up as a bona fide business? i.e. Tax ID number, separate banking accounts, paying sales taxes.

Is this trip in conjunction with a workshop, assignment or other professional event or is it in line with what I am know for in the case of landscape photographers.

Can I reasonably expect to bring in more in income than I spent as a result of the trip?

If you can't honestly answer these yes, you should take a hard look at whether it's worth the hassle. Not saying you can't "get away with it" but you are asking for trouble.

Get a CPA, it's really the best way to do things. They will save you more than they cost or you need to find a new one!