Web Hosting %3D Technically, this is a utility expense, but because it supports your online marketing, it could be considered a marketing expense. I would put them in Advertising Expenses. The cost of a business website is a deductible business expense. You can use the site to receive orders from customers or simply to advertise the products or services that your company sells.
You can deduct the cost of designing the site and maintaining it, for example, the monthly fee you pay to an Internet service provider. You can deduct web maintenance costs as an advertising expense if you use your website for advertising. The costs of your website are considered separately if you use it to sell (for example, a shopping cart). Advertising costs include the costs of temporary signs.
There are a lot of costs involved with a website, including development, programming, domain fees, hosting, and analytics, but these aren't the only costs involved. On the other hand, you would not claim an expense such as hosting or renewal fees as advertising content, since they are considered a regular business expense. You cannot deduct the cost of advertising in any publication or website used by or for a political party or candidate. All the costs of web and software development, graphic design, and content development are capitalized on the case of a website, but operating costs, such as hosting, ongoing maintenance, and annual domain renewal fees, are expenses incurred.
For example, you could deduct the cost of a photo shoot that will promote a new product on your website as an advertising expense. You can deduct the cost of putting an ad for your company on your car (commercial or personal), but you can't deduct the cost of driving your car around the city as an advertising expense. Website services, cloud services (such as Dropbox or iCloud), Internet hosting and website maintenance fees, domain names, and monthly application costs (such as Dropbox) are examples of office operating expenses.
