Lady Silver - I was referring to people who DO NOT have business(Corp or SCH. C)...just buying stuff online. I've often considered writing all this stuff off as a hobby...but the $$ amounts are so high.....I think it would send up a red flag. I vote for NO red flags when it comes to the IRS. We've had idiots try to write off postage(for bill mailing & tax return mailing/vet bills/sales tax on cars/divorce attorney fees/funeral expenses ie coffins/service. In fact we have client that has done a SCH. C...for 3 years in a row he has shown NO income & up to 5000.00 in expenses...this year we said NO more..... RED FLAG We have 1 client..that we stopped as well...SCH. C again...brewing his OWN wine & saying he was warehousing it for sale!!!! People will try anything sighs.