Can I write off recruiting costs?

Recruiting costs can be deducted as ordinary and necessary business expenses under IRS guidelines. These costs include expenses related to advertising job openings, hiring recruitment agencies, and conducting interviews. However, they must be directly related to the operation of the business and not for personal purposes. For example, if a company hires a recruitment firm to find a new employee, the fees paid to the firm are deductible. However, costs incurred for recruiting personal household employees are not deductible.