Can I write off Amazon purchases if I review them on my website?

Sometimes, yes — but not just because you wrote a review.

If you buy an Amazon item for your review website and the purchase is an ordinary and necessary expense of operating a legitimate business, it may be deductible as a business expense. The key issue is the business purpose, not the fact that the item was bought on Amazon.

A few important limits apply:

1. The item must be purchased for business reasons.
   It should be bought mainly to create content, test products, or otherwise support your website.

2. Personal use can’t be deducted.
   If you use the item partly for personal reasons, you generally can deduct only the business-use portion.

3. The activity should be run like a real business.
   A website that is operated with a genuine profit motive is more likely to qualify for business deductions than a hobby.

4. Keep records.
   Save receipts, document why the item was purchased, keep the published review, and note any business vs. personal use.

So the practical answer is: you may be able to write off Amazon purchases used for reviewing on your website, but only to the extent they are legitimate business expenses tied to a real business.

Because tax rules are fact-specific and can change, it’s smart to verify your setup with a CPA or tax professional before claiming the deduction.