Is are promotional items tax deductible a valid tax write-off?

Promotional items are deductible as a business expense if they are used to promote your business and are considered ordinary and necessary. This means the items should be typical for your industry and helpful for your business operations. For example, branded pens, mugs, or t-shirts given to clients or potential customers can be deductible. However, the cost must be reasonable, and the items should not be considered lavish or extravagant. Additionally, the items should not be considered gifts; if they are, they may fall under different deduction rules with a cap on the amount.