Can you write off Amazon purchases for content reviews?

Generally, yes—you may be able to deduct Amazon purchases used for content reviews if they are ordinary and necessary expenses of a real business, not personal spending.

A few important limits apply:

• Business purpose matters: The item should be purchased primarily to create review content or otherwise support your business.
• Mixed personal/business use: If you also use the item personally, you can usually deduct only the business-use portion.
• Keep good records: Save receipts, note why each item was bought, document how it was used in the review, and keep a clear link between the expense and your published content.
• Later disposition can matter: If you later sell the item, that sale may be taxable. If you store it away, give it away, or destroy it after reviewing it, the tax treatment can depend on the facts and the item’s use; it is not safe to assume you can always write off 100% in every such case.

One important correction: it’s not safe to assume an expense is deductible just because you bought it for a review. The tax treatment depends on your facts, your business structure, and your local rules.

If your content creation is a side activity, the IRS may also treat it as a hobby rather than a business, which can limit deductions. Profit motive, regular activity, marketing, and bookkeeping all matter, but there isn’t a simple automatic rule that decides every case.

Because tax rules are fact-specific, it’s best to confirm with a CPA or tax professional for your situation.