Quote Originally Posted by Hypnotic Exotic View Post
I don't think you can necessarily claim stuff like racks unless you can prove its a business (3 out of 5 years with a profit). Equipment that is used over multiple years such as cages, thermostats, buildings, as well as the animals themselves have to be depreciated over their estimated life (IRS has guidelines for some of this). You can't just expense them. I don't believe you can deduct depreciation if its designated a hobby if I remember correctly but would have to double check. Basically if its a hobby, you are pretty much looking at food, bedding, cleaning supplies, expos, travel expenses, etc. and can not deduct in excess of what you make so you can't have a loss.
You Most certainly can claim ANYTHING you bought. Just cant keep claiming it year after year, Once and done.

If you build your own racks, Save the receipts of materials as labor dont count here.