Is are credit card fees tax deductible a valid tax write-off?

Credit card fees, such as annual fees, late fees, or transaction fees, can be deducted if they are directly related to business expenses. For example, if a small business owner uses a credit card to purchase supplies or pay for services necessary for their business, the associated fees are deductible. However, if the credit card is used for personal expenses, those fees are not deductible. It's important to maintain clear records that distinguish between business and personal use. Additionally, if a credit card is used for both personal and business expenses, only the portion of fees attributable to the business use is deductible.