Can Estheticians Deduct Product Samples Given to Clients for Free?

Yes — product samples given to clients at no charge are deductible, but the IRS caps how much you can deduct per person per year, so it's worth understanding the limit before you build sampling into your regular routine. Free samples handed out to promote your services or build client loyalty are generally treated as a form of business gift, and the IRS limits deductible business gifts to $25 per recipient per year. If you give a client a small sample worth $8 after every visit and they come...