If you need a firearm and require some proficiency in its use as part of your regular business, I suspect you could deduct the cost of training, ammo, etc. I have also been looking into this as I feel I need (not want) a firearm when I provide a portion of my services. Beyond the usual or more obvious employment or business choices like NRA instructor, police officer, security officer, shooting instructor, etc, a outdoor writer comes to mind as a person who might need to purchase firearms in order to conduct his business. He/She could certainly deduct the cost for cameras, photographic accessories (lenses, film, film development, etc.), computers, travel, tackle, probably ammo if testing guns, marketing, seminars and similar things. The important thing is that the business is really a business and not just a hobby. You need to make some money to deduct anything and I suspect if you show a loss year after year, your business is likely to be considered a hobby. With a small business, there are a lot of other things that are easily deductable without treading on the edge with firearms deduction. Remember, you would need to depreciate the value of the firearm (which is debatable), probably book it as a business item, pay local or state taxes on its value yearly, and then when you sell it... if it sells for more than its depreciated value, document the gain or profit for tax purposes. It is a double edge sword and probably more trouble than it is worth.
