http://www.weekofgeek.com/video-game-rental-subscription/
Video Game Rental Subscription
Video Games as a Tax Deduction?
I'm a freelance writer. While I write on many topics, I'd say my primary area of focus is video games. I've been doing guides and reviews on games I wouldn't otherwise play lately, and it'd certainly be more cost-effective to join a game rental service like GameFly (like Netflix for video games).
Assuming I primarily used Gamefly to rent games I planned on reviewing or writing guides for, could I deduct my subscription fee as a business expense? Please note that I'm not just writing on some goofy personal blog; these are articles for real websites, I get paid for them, and can produce proof of payment if the IRS wants it. What would I need to show for myself in the event of an audit? Would copies of the published articles and my bills from Gamefly suffice?
Thanks!
No. The membership would need to be for business use only. Any personal use negates the ability to claim this on your taxes. I think that you would be guaranteed an audit and I do not think that you can prove this to the IRS.