Are Bank Fees Tax Deductible?

✓ Yes, fully deductible
Any fee charged on your business bank account or business credit card is deductible. Monthly fees, ATM fees, wire transfers, merchant processing (Stripe, Square, PayPal), NSF fees, and account maintenance charges all count.

What qualifies?

Personal bank fees

Fees on personal accounts are not deductible, even if you use the account for some business transactions. This is one reason to keep a separate business bank account. Clean separation makes everything easier at tax time.

Credit card interest

Interest on business credit card balances is also deductible. If you use a personal card for both business and personal purchases, only the interest attributable to business charges is deductible. Another reason to use a dedicated business card.

IRS Reference
Bank fees are deductible under IRC Section 162 as ordinary business expenses. Report on Schedule C, Line 27a (Other expenses) or Line 10 (Commissions and fees) for merchant processing.

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Small deductions add up

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