Are Trademark Filing Fees Tax Deductible?

The technical rule

Trademarks are Section 197 intangible assets with an indefinite useful life. The IRS requires amortization over 15 years. This applies to:

• USPTO filing fees ($250-350 per class)
• Attorney fees for trademark applications
• Trademark search costs
• Purchasing an existing trademark from someone else

The practical reality

For a $350 filing fee, 15-year amortization means deducting $23/year. Most CPAs will tell you to just expense small trademark costs immediately. The IRS isn't going to audit you over a $350 filing fee.

If you're spending $10,000+ on trademark attorneys and a comprehensive filing strategy, then proper amortization makes more sense.

Renewal costs

Trademark renewal fees are also amortized, not expensed. But again, for small amounts, practical expensing is common.