Hi folks, First off, I'm not sure if this is the right place for this question. If not, moderators please feel free to move this thread. Anyways onto my question. I was speaking with someone I know who is the head tax guy at a large local company. He suggested I may be able to expense the equipment I've purchased this past year since I use it to generate income. My situation is a little odd, though, so I was hoping for any advice on this. I'm a staff photographer at my university paper. I work there during the school year and get paid for all my work. Furthermore, the paper is not actually affiliated with the school. It is owned by a completely independent group that owns a few smaller papers. During the summer, I'm shooting freelance for some local weekly papers, so technically I'm considered self-employed or a contractor or whatever (?). Now, I'm aware that the IRS doesn't like anything being expensed if it is for hobby. The fact is, though, that at least 85% of my camera usage (or maybe even more) is strictly professional and for profit. In addition I purchased my D2x specifically for paid usage (although it won't be used only for that, work was my primary motivation to take the plunge). Now up until this point it seems to work out. I'm worried, however, that expensing a ton of $$$ in gear and showing less $$$ than that in income from photos might seem fishy. (I use my full time summer job to pay for gear primarily) I guess my question is how do I document and show the professional of use my gear? If I were audited, how would I prove that my D2x and other equipment was not purchased for hobby? If in doubt, I probably won't expense it, but it seems like a viable option, and one that is rather beneficial for a college student like myself. Anyways, thanks for the help guys.