are owner draws an expense 
no owner draws are for personal use and do not constitute a business expense this means among other things that they are not tax deductible the bottom linesmall business owners should be aware of the rules before withdrawing cash or other assets from their business owner draws can be helpful and function as a method for a business owner to pay themselves however it s important to remember that they are not considered business expenses must be recorded in the correct way and can weaken the company financially if made excessively 