I am legitimately in the business of creating my own websites. I make money by accepting advertising on them. One of my sites is a restaurant review site, so some of my eating out is deductible. So I was wondering, if I created a real golf course review site could I deduct the cost of golfing at those courses. I am not trying to do anything crazy, like deducting my membership at my home course. I just want to deduct the cost of playing at other courses.
When you say “restaurant review,” do you mean you’re a food critic? Do you write reviews? If so, perhaps your meals out would be deducible. If you go to ABC restaurant, and write a review for ABC website, and that review earns you serious profit after expenses, you could argue it was a necessary business expense.
If this is one of those websites consumers go to and enter their reviews, no. That would be like me writing an article about deducting auto expenses, then writing off my personal vehicle expenses.
Your statement “I just want to deduct the cost of playing at other courses” is quite transparent. You don’t say anything about the expenses being necessary. You just “want” to write off the expenses.
Good luck with that. The IRS closely scrutinizes so-called “business” expenses for things like, oh, restaurants and golf courses.
If these were really necessary business expenses, you wouldn’t have to ask.


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