If I understand what it is your asking, fashion models do have the ability to write off many expenses as “business related” expenses whereas others could not. Here is a list of just some of those possible expenses (not including normal business expenses such as the newest iPhone, iPad, iWatch or all three which are needed as business tools) which you could write off:Clothing/Wardrobe -A fashion model must keep up their appearances with latest styles and trends and so those new Marc Jacobs sunglasses are write-offs.Hair Salon – Deep conditioning after a particular shoot where they overheat your hair with blow dryers and or flat irons after an editorial of 5 hair styles.Gym membership – to keep the figure/size/blood pressure in check or else you wont get many bookings if your sizes fluctuate too much.Travel Costs-for when you have that self arranged “test shoot” in Hawaii once a month. Even if you find a photographer off of a certain Model Networking site for a quick TFP shoot.Dinner/Nightclub -Perhaps you had to “meet” with a “client” and it was after a “fitting” and took place in the hottest club in South Beach.Day Spa-A Manicure, pedicure, complete body recovery before a huge campaign (Or that “test shoot” in Hawaii)Apartment Rental -As long as your place of residence is say, in Opakaneta, Nebraska (not a real place) or wherever you attended high school, your apartment you pay for now is just because you must reside in that bay view apartment on the 20th floor.So as you can see, some of these expenses can appear to be personal expenses but can be written off as necessary business expenses. Now there are variables to every expense listed in order to pull it off, but it is a lot easier than if your business was as the owner of an organic kelp smoothie bar.

Source: Is it true that fashion models get some of the most generous IRS tax deductions of any occupation? – Quora