Equipment-heavy. Listed-property aware.
Camera bodies and lenses depreciated by the right method. Mixed personal/business use defensible. S-Corp where the math works. Built for working photo and video professionals.
Cameras and lenses are §280F 'listed property' — the IRS treats them with extra scrutiny because of the mixed-use risk. Wrong substantiation and the deduction goes. Equipment expensed as supplies wastes §179. Editing-software subscriptions buried in personal expenses miss the deduction entirely.
How we fix it.
Entity check
Sole-prop, LLC, or S-Corp depending on revenue. Most working photographers and videographers benefit from S-Corp once net clears $60K – $80K.
Equipment inventory
Camera bodies, lenses, lights, gimbals, drones, editing workstations. Each on a depreciation schedule by acquisition year.
Business-use substantiation
Mixed-use gear (your camera doesn't stay locked at the office) requires usage logs. We set the system.
Quarterly + project planning
Wedding season, commercial production cycles, equipment purchases timed to profitable years. Quarterly estimateds sized accordingly.
Why us for photographers & videographers.
Enrolled Agent, enrolled to represent taxpayers before the IRS in all 50 states, alongside CPAs and attorneys.
Finance training: the math behind every recommendation we make.
§280F listed property — substantiation that holds.
Cameras, lenses, and computers used in business are listed property under §280F. Mixed personal/business use requires contemporaneous records — not memory. We set the workflow.
Equipment §179 — by item, by year.
A $5K camera body is §179-eligible. A $50 SD card is a supply. A $3K lens may be §179 or capitalized; depends on the year and the profit. We elect by item.
Software and subscription stack.
Adobe, Capture One, Frame.io, AWS, cloud storage. Easy to bury in personal credit cards and miss entirely. We pull them out — typically several thousand a year recovered.
Pricing, on the page.
Published prices · Quoted in writing before any work startsHow it works: one annual fee, half paid at engagement and half before your return is filed. Everything past the package baseline is a published add-on at a fixed price, so nobody counts forms. Books, payroll and sales tax are the only monthly items, because they are the only monthly work. See the full grid and every add-on or start your intake.
One practitioner. Every file, personally led.
Cody is an Enrolled Agent with an MBA, a solo practitioner with a small support team, working out of Lakeland, Florida.
Every client engagement is led by Cody personally. The firm stays deliberately small so the work stays deliberately careful. The person who filed your return is the person who handles the IRS.
Common questions.
If yours isn't here, ask it on the intake — we read every one before the first call.
Can I deduct my camera?
Yes — under §179, bonus depreciation, or MACRS. Mixed-use gear requires substantiation; pure-business gear is straightforward.
Should I be an S-Corp?
Once net profit reliably clears $60K – $80K. Below that, the payroll filings eat the savings.
Home office?
Yes if the space is used regularly and exclusively for business — editing bay, equipment storage, client meetings. We compute the deduction and document.
Travel for shoots?
Generally deductible. Documented per-trip with a business purpose. Combined personal/business trips require allocation.
How do I handle assistants or second-shooters?
Usually 1099-NEC contractors if they bring their own gear and work multiple jobs. W-2 if they're effectively employees. We classify.
Stock licensing income?
Reported as Sch C revenue, with allocable cost of goods (storage, ingest, processing). Most stock-sellers under-report deductions; we don't.
Related
Make the work. We'll make the books.
Send last year's return and an equipment list. We'll confirm the package and the add-ons on the first call.
Tell us about your business.
A few questions, then pick a time for a free 15-minute call with Cody. Nothing starts until you sign an engagement letter.
Prefer to talk? Call (863) 370-8115 or Book a 15-minute call.
Form not loading? Open it in a new tab, or call (863) 370-8115.