Can Wedding Photographers Deduct a Second Shooter's Payment as a Business Expense?

Yes — payment made to a second shooter you hire for a wedding or event is a deductible business expense, but how you handle it on your taxes depends on whether the second shooter is an independent contractor or someone you employ more regularly. If you pay a second shooter as a one-off independent contractor for a specific event, that payment is fully deductible as a subcontractor or outside labor expense. If you pay that same person $600 or more over the course of the year, you're generally...