Is are credit card processing fees tax deductible a business expense?

Credit card processing fees incurred by a business are considered ordinary and necessary expenses and can be deducted on a business's tax return. These fees are deductible in the year they are incurred, as long as they are directly related to the business operations. For example, a retail store that pays fees to a credit card company for processing customer payments can deduct these fees as a business expense. However, fees related to personal expenses or non-business activities are not deductible.