can i write off planner notebook

A planner notebook is deductible as a business expense if it is used to organize, plan, or manage business activities. This falls under 'office supplies' or 'business supplies,' which are ordinary and necessary expenses for many businesses. For example, a freelance graphic designer who uses a planner to schedule client meetings and project deadlines can deduct the cost. However, if the planner is used for personal purposes, it is not deductible. The expense must be directly related to the business, and any personal use should be excluded from the deduction.