Starting Your Business/Keeping Records
What are Business Expenses
Dues & Subscriptions for Professional Publications
Generally, you cannot deduct amounts you pay
or incur for membership in any club organized for business, pleasure,
recreation, or any other social purpose. You can deduct as a business
expense, subscriptions to professional, technical, and trade journals
that deal with your business field.
Important References:
Publication
535
Business Expense
Form
1040 Schedule C
Profit or Loss from Business