Are gifts tax deductible?

Not sure where to look this up, so if anyone has any guidance it's greatly appreciated. I am a 1099er at a spa. I'm about to have a baby so two other people at the spa are throwing me a shower at our place of business. As a thank you I'd like to give them both $5 gift certificates for somewhere. Although it's a small amount, every little bit helps. Can I claim the $10 as a tax deduction?

6 months ago - 2 answers