Can you write off Amazon product samples if you only posted one review?

Generally, not just because you posted one review. Whether you can deduct an Amazon product sample depends on why you got it, whether you paid for it, and whether your reviewing activity is part of a real income-producing activity.

If the sample was free

If you received the item in exchange for a review or other promotion, it may be treated as taxable compensation rather than a purchase you can deduct. The exact tax treatment can depend on the arrangement and the item’s value, so it’s worth checking the specific facts.

If you bought the item yourself

You may be able to deduct it only if the purchase was an ordinary and necessary expense of a genuine business activity, not a personal purchase. A single review does not automatically disqualify a deduction, but by itself it usually does not provide much support that you are carrying on a business.

Important limits

• Personal-use items are not deductible as business expenses.
• If an item has both business and personal use, only the business portion may be deductible.
• Expenses tied to a hobby or non-business activity are generally not deductible as business expenses.

Practical takeaway

If you only posted one review, the deduction is usually hard to justify unless you can show a real business purpose, proper records, and a broader pattern of income-seeking activity.

For your exact situation, it’s best to check with a tax professional, because the answer can change based on whether the item was free, discounted, reimbursed, or purchased for business use.