• Self-employed is different. You can deduct all sorts of things the majority of employees can’t.

    So let’s go back to coffee and pot. Coffee isn’t deductible because it’s a drug people are addicted to; it’s counted as food. If you’re eating edibles, then… maybe? If they’re, like, pot brownies with some nutritional content, almost certainly. If they’re gummies, IDK. Maybe they count as food as much as candy does. Alcohol has calories, and counts as food, probably as much because it’s so socially ingrained as part of a meal any other reason.

    If you’re smoking or vaping, though, a better comparison would be cigarettes. Cigarettes and vapes are not deductible, even for self-employed. And your Xanax example - again - is deducted as a medical expenses, which only counts if you have a prescription.

    Another example: you can’t deduct homeopathic remedies, or other pseudo-science supplements. You can’t deduct anything that you don’t have a prescription for as a medical expenses. You can’t deduct acupuncture, because it’s not officially recognized as a legitimate medical treatment. You can’t deduct massages, unless you can get a doctor to actually prescribe you a message, like for PT.

    So, going back to your original post: for self-employed, coffee is deducted as a food, not a medicine, and comes out of a daily allowance. Cigarettes can’t be deducted as a food or a medicine, and so aren’t deductible. And unless you have a prescription for pot, or are buying edibles that you’re deducting out of your meal allowance, you can’t deduct it.