Can I Write This Off?

Can I write off business books and eBooks?

TL;DR

Yes, business books and eBooks can be deductible if they are ordinary and necessary expenses for your trade or business.

Detailed Answer

Business books and eBooks are deductible as a business expense if they are directly related to your trade or business. This means the books must provide information that is helpful and appropriate for your business activities. For example, a marketing consultant can deduct books on marketing strategies, while a chef can deduct cookbooks. However, personal reading materials or books not directly related to your business activities are not deductible.

Where to Put It on the Tax Form

Schedule C (Form 1040), Part II, Line 27a for sole proprietors; or as a business expense on the appropriate line for partnerships or corporations.

Real World Example

A freelance graphic designer purchases a series of eBooks on advanced graphic design techniques to improve her skills and offer better services to her clients. She can deduct the cost of these eBooks as a business expense.

Audit Risk & Documentation Tips

To minimize audit risk, keep receipts or invoices for all book purchases and maintain a log or note explaining how each book is related to your business. This documentation will support your deduction if questioned by the IRS.

IRS Reference

IRS Publication 535, Business Expenses

Relevant Industries

FreelancersSmall BusinessConsultantsEducatorsWriters

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Disclaimer: This is for informational purposes only and should not be construed as tax or legal advice. Always consult your tax advisor.

Page created on July 7, 2025

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