Standard domains
Your typical $12/year domain registration from Namecheap, GoDaddy, or Google Domains is a straightforward business expense. Deduct it in the year you pay it.
Same goes for:
- Domain renewals
- Domain privacy protection
- SSL certificates
- Email hosting tied to your domain
Premium domain purchases
If you buy a premium domain (say, $5,000 for a great .com), the tax treatment gets murkier. Technically, a domain name is an intangible asset with an indefinite life, which means the IRS could require you to amortize it over 15 years under Section 197.
In practice, many small businesses expense domains under $2,500 using the de minimis safe harbor. For larger purchases, talk to your CPA.
IRS Reference
Standard domain fees: Schedule C, Line 18 (Office expense) or Line 27a. Premium domains may fall under Section 197 intangible amortization. See IRS Publication 535, Chapter 8.
Standard domain fees: Schedule C, Line 18 (Office expense) or Line 27a. Premium domains may fall under Section 197 intangible amortization. See IRS Publication 535, Chapter 8.
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