Answers · Deductions, assets & depreciation
Can a Business Deduct Advertising?
Routine advertising and marketing are generally deductible when ordinary and necessary.
How it works
The rule, and what it turns on.
Costs that acquire/create a separate capital asset can require different treatment.
Example
$2,000 Google Ads campaign is ordinarily advertising expense.
Common mistakes
What we see go wrong, and what we do instead.
- Calling a gift/donation advertising with no promotional nexus.
A better approach
- Separate ongoing media spend from website/software development.
Authority
Where this comes from, so you can check it.
IRC §162(a) (ordinary and necessary trade or business expenses); IRC §262 (personal expenses generally nondeductible).
Educational information, not individualized tax advice. Treatment depends on your facts, entity classification and tax year, and IRS instructions change. Confirm your own position with us before relying on it. Mint Associates does not provide legal services.
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