22 Tax Write-Offs for Independent Sommeliers
NAICS business codeYour NAICS business code is a six-digit string of numbers that shows the type of work your business does. NAICS stands for North American Industry Classification System. When you do your taxes, you'll enter it in Box B of your Schedule C.541990
Reviewed bySabrina Wiechart, CPASabrina is a Certified Public Accountant (CPA) with over 15 years of experience in tax preparation, planning, and S-Corp compliance. She holds a Master’s in Accounting and specializes in helping self-employed individuals make smart tax decisions. Sabrina is passionate about simplifying the S-Corp process and making sure every client keeps more of what they earn.Do you taste wine for a living? If so, congratulations on winning the job lottery.
Unfortunately, it's not all sunshine and rosés. If you have freelance earnings from working as a sommelier, you have to file business taxes just like the rest of us.
Like most specialty trades, sommeliers are able to write off the cost of continuing education, which can be anything from wine tasting to a conference to joining a wine club. Use the tax guide below to figure out exactly what expenses you can count as business write-offs.
Write off what you pay for the Court of Master Sommeliers exams. That also goes for any study aids you buy while prepping for the test, from online courses to books.
Do you belong to GuildSomm? Access to their study guides, classes, and other resources help you level up as a wine professional, so they're tax-deductible.
If you host a tasting, any wines you don't get reimbursed for count as a write-off!
Deduct anything you buy for your office, like pens, binders, folders, printer ink, or a whiteboard.
Reference books you use for research or to hone your industry knowledge are write-offs.
If you attend a wine tasting event, you get to write off the cost of your ticket. Why? Because you're in the industry, it counts as work-related education.
Wine fridges, temperature-controlled storage and racking are depreciated over time. Smaller units can be expensed as supplies on Box 22.
Corkscrews, decanters, Coravin systems, spittoons and tasting glassware are deductible supplies.
Serving alcohol carries its own liability exposure — coverage for it is a write-off.
If you buy a phone or laptop and use it for work, it's partially deductible — in proportion to how much you use it for business. The device itself is depreciated on Box 13 (or expensed under Section 179); your monthly service plan belongs on Box 27b, and accessories on Box 22.
If you drive for work ...
You might drive around town to meet with a customer, sample a new wine, or attend a conference. Don't forget to write off your car expenses!
Parking for a meeting downtown, or any other work trip, is tax-deductible!
A toll while driving to or from a work destination is tax-deductible!
If you buy a new car, you can write off part of the cost every year for five years.
Flashlights, tire iron, duct tape, and other tools you may need in your vehicle are deductible.
Car insurance monthly fees, registration, even roadside assistance are partially deductible — if you use the actual expense method. The standard mileage rate already covers them.
Oil changes, repairs, and regular checkups are deductible if you use the actual expense method. Take the standard mileage rate instead and they're already baked into your per-mile deduction.
If you discuss work at a restaurant ...
If you wine and dine a client, or talk shop with a chef or fellow wine professional over entrées, you get to write off half of what you spend on the business meal.
If you discuss work with a coworker, mentor, client, or prospective client, it's a write-off — 50% of the tab.
If you leave town for work ...
Your job might take you to vineyards far and wide — not to mention out-of-town clients and wine industry events. As long as you're traveling for business purposes, the IRS allows you to deduct what you spend on lodging, transport, and even meals while you're en route.
Planes, trains, and car rentals are all work-related travel costs that can be written off.
When you travel for work, lodging expenses such as hotel rooms or Airbnb are write-offs.
When you're traveling for work, your meals are 50% deductible — takeout included. (Long-haul truck drivers subject to DOT hours-of-service rules can deduct 80%.)
If you work from home ...
You're entitled to write off home office expenses if you regularly host tastings, prepare menus, or communicate with clients from a dedicated workstation at your place.
A desk, chairs, lamps, and other home office necessities are all tax write-offs. Anything over about $2,500 gets depreciated on Form 4562 instead of written off all at once.
Repairs just for your home office are 100% deductible. Repairs to the rest of your home count too, prorated by your business-use percentage on Form 8829.
Gotta keep the lights on in your home office! A portion of your electricity bill counts.
Whether it's rental or homeowners insurance, you can write off a portion through your home office deduction.
It'd be hard to work in an office without running water, huh? Your water bill counts.
You need internet to do your job! If you claim a home office, deduct it prorated on Form 8829 along with your other utilities. Internet you pay for on the road, purely for work, is 100% deductible.
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