How classify businesses website and domain names on Schedule C

Question

Where on the Schedule C should the following deductions go: 1) business website and 2) domain name purchases for the business (domain names all map to that same business website).

Answer 1

I would put it under advertising.

Technically the domain name should be amortized over its useful life... you can't really expense it all in the first year, unless it fits within Section 179.

Answer 2

You can make a custom category for "Website expenses" under Other Expenses as well. If the domain name only costs a very small amount, like $10, I think expensing it would be reasonable.

Mariette

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