Cigarettes and vapes
$0
Can You Write Off Cigarettes and Vapes?
Short answer: No: tobacco and vapes are personal even if you smoke during business meetings.
Smoking-cessation programs can be medical.
Records to keep: Keep the receipt, proof of payment, and a note or log showing business use; for mixed-use items, track the business percentage.
BW-B23-00783
high risk
Cigarettes and vapes
$0
General Business
Equipment & Gear
Business Equipment & Products
No: tobacco and vapes are personal even if you smoke during business meetings.
BizWriteOffs provides educational information only and is not tax, legal, or accounting advice. Deductibility depends on your specific facts and records. Consult a qualified tax professional.
Business justification
No: tobacco and vapes are personal even if you smoke during business meetings. Smoking-cessation programs can be medical.
Category
- Business Equipment & Products
product question
search demand 2026 b23
gray areas
personal items