When does something become deductible?

[skinnyindy]

I got some spam about being a travel writer.  I didn't buy it but who wouldn't want to try to write about travel and make money from it?  How does that work with the expenses you have to pay before you sell your article?  Forgive my ignorance, but can someone sell an article and deduct what they spent on the trip?  And what parts of the trip could they include?  Meals that are written about, activities out, car, gas, airfare?  I doubt you would make much but it would help defray travel costs.  And what about spouses that go with you?  I guess that is similar to fixing up a rental before you rent it out?  I would be very interested in renting out a portion of my house.

[Sibley]

Business in general - I believe you have to be making a good faith effort or somesuch to turn a profit. There's also what's known as the hobby loss rule, which I don't remember what it is :) (it's good to be a CPA but not doing taxes!)

In general though, I gotta think it ups your audit risk. Bottom line, it's a scam.

[tonysemail]

I've been reading about taxes this week and the following article might help you.
https://www.irs.gov/publications/p463/ch01.html

If the trip is primarily for leisure, then it's generally non-deductible.