Can I write off a camera if I use it for YouTube reviews?

Yes—if you use the camera for a real YouTube business, you can generally deduct the business-use portion of the cost as a business expense.

A few important points:

• Business vs. hobby matters. If your channel is run with a genuine profit motive, expenses are more likely to be deductible. If it’s treated as a hobby, tax treatment is much more limited and may not allow the same deductions.
• Only the business-use percentage counts. If the camera is used 80% for YouTube reviews and 20% for personal use, you’d generally look at deducting only the 80% business portion.
• The timing of the deduction can vary. Depending on the tax rules in effect for your tax year and the cost of the camera, you may be able to expense it in the year you buy it, or you may need to depreciate it over time.

What to keep: receipt, date placed in service, and a reasonable record of how much you use it for YouTube vs. personal use.

Because tax rules can change and the hobby/business rules are fact-specific, it’s smart to confirm the current IRS treatment for your tax year or ask a CPA.