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So, if you shoot in the house where you live, all of your rent is a write off?

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No. The part of the house that is used *solely* for shooting may be classified as a business expense - written off or depreciated - but the part that's lived in, either full time or part time, is not eligible. "Lived in" means even things like storage, etc.

Likewise shoes, costumes, wigs etc are only business expenses if used for porn things like shoots or appearances and never any other time. If she wears her hooker heels to Wendy's to get burgers then they aren't a business expense.

As for Defiance renting a house for Jesse Jane to live and shoot in - Defiance can treat the entire thing as a business expense by treating her living area as a perk. She then owes taxes at ordinary income rates for it (the amount ought to be the Fair Market Value for rental). There's no free lunch here: if she gets cash or a perk then someone owes taxes: if they're writing it off then she owes the taxes.

There was has been a lot of tax cheating on Home Office expenses in the past so the IRS is pretty hard on it now, and write offs here are asking for an audit.

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