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