Drones & Action Cameras
Drones, GoPros, and action cameras used for creating aerial footage and adventure content.
Tax Form
Form 4562 or Schedule C, Line 22
Estimated Savings
$300-3,000/year
IRS Reference
Publication 946
Best for
Income Level
How It Works
Drones and action cameras are valuable tools for travel vloggers, adventure creators, real estate content, and anyone creating dynamic outdoor footage. These are fully deductible when used primarily for business content. For commercial drone use, you'll need an FAA Part 107 certification, which is also a deductible business expense.
IRS Rules & Requirements
- Must be used primarily (more than 50%) for business content creation
- FAA Part 107 Remote Pilot certification required for commercial drone use
- Section 179 allows full deduction up to $2,500,000 (2025 limit) in year of purchase
- Items under $2,500 can use de minimis safe harbor for immediate expensing
- Drone registration fees ($5 for recreational, $5 commercial) are also deductible
Real Examples
DJI Mavic 3 drone at $2,000 for travel content = fully deductible
GoPro Hero 12 at $400 for adventure videos = fully deductible
FAA Part 107 certification test fee at $175 = fully deductible
Common Mistakes to Avoid
- Using drones commercially without FAA Part 107 certification
- Deducting a personal drone never used in content
- Forgetting to deduct accessories (batteries, cases, memory cards)
- Not documenting the content where drone footage appears
Pro Tip
Keep a clip reel or log of content where your drone/action camera footage appears. This documentation proves business use if the IRS ever questions the deduction.
Related Deductions
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