Originally Posted by ATV Connection

We called a few tax experts and could find no changes to the 2010 tax code that would allow a filer the option of writing off entertainment expenses. You may wish to still confer with your tax preparation service, as it is always possible someone located a legal loophole that allows for such deductions.

That said, if ATV riding/competing happens to be a means whereby you earn income, nearly every expense associated with participation would indeed become legally deductible as business expenses: Fuel required traveling to events, maintenance costs to both your ATV and vehicle responsible for getting you there, ATV and gear purchase cost would all be legitimate write-offs.

It looks like the rest of us are going to have to keep “paying to play”.