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letamp;#39;s say youamp;#39;re a fisherman and itamp;#39;s a hobby and you make flies for guys and you sell them to your buddies for 10 bucks or whatever you donamp;#39;t do too many but you decide to start a small business that youamp;#39;re going to sell 10 flies a year and theyamp;#39;re going to sell them for 10 bucks and the paperwork and everything like that you know whatever youamp;#39;re doing teaching training itamp;#39;s just not that great of a business but everything that you do involved around that business becomes what deductible the whole thing what i mentioned earlier was the definition of a deductible expense is what is ordinary and necessary in the course of that business so if making the flies if you have to travel a certain place to do this everything that you can document associated with your deduction is going to make that deduction deductible