Jeff-Ohio wrote:
Are you suggesting that clothing which is suitable for normal/everyday/general use can’t be deducted by this blogger taxpayer, even if she doesn’t wear it personally?
This is one key issue I have with this topic. They DO end up wearing the clothing they acquire (either by purchase, being given merchandise, or on loan) outside of the "business" of blogging. I understand they need to provide a relevant article on the clothing, accessory, or whatever product they are writing about, which requires them to use it in a personal manner to establish fit, comfort, utility, etc., but that "business purpose" needs to be the absolute end of it. Get rid of item to help establish it was for a specific business purpose; do not hold onto it for perpetuity. Staying on clothing, it is not going to remain a constant prop or even inventory--inventory is meant to be sold or consumed in production of goods to be sold in the course of business. A prop? Weak argument unless very short term use, as fashion bloggers will need to stay with current trends. No different than when I was in the fashion industry; rarely would we utilize clothing and some of the props from one spring/summer or winter/fall shoot in another, because by that point it was already outdated per trends (though perfectly suitable for ordinary, daily wear or use outside of the forever-changing fashion industry that creates their own trends). Example, color trends are forecast a year and two out and ALL players in the industry follow those forecasts. They're effectively forcing change on consumers when the consumers may not want change. And yes, the color trends do backfire and flop to some degree each season. This last statement may seem irrelevant, but it is not when trying to establish bona fide business vs. personal expense, if the blogger retains the items for purposes unrelated to ongoing blogging, etc.
Blogging has not created a new economy. It is just part of the current 21st century economy. Certainly not the impact the tech industry had in the 80s/90s, which DID create a new economy. Let's not forget the .com era, also described as a new economy, which went belly up for numerous reasons but still lingers. Apple introduced a new segment of the tech economy by creating devices that utilized mobile apps, now a huge field but still within tech and programming.
Hobby vs. business? ISSUE. Has the IRS had to really deal with the topic of bloggers? I have not bothered to research it much at this point (I have more by this point than my last post yesterday), and I suspect not to any significant degree, though I also think T.C. Opinion 2015-48 (Joshua Pingel) could lay some basic framework that further indicates the activity as described IN VERY FIRST POST would likely be deemed a hobby by IRS and courts. If you look over articles from bloggers themselves concerning what they have found tax deductible, only one I came across mentioned clothing--and it was for clothing REQUIRED FOR A SPECIFIC JOB, such as protective gear (unlikely to be worn outside of work, is it not?).
Is there gray area with this subject requiring greater research? Yes. Are some attempting to twist tax code to fit their needs? Yes.