8 — Advertising Updated for tax year 2025

What this line means

The total amount you spent on advertising and marketing your business during the year. This includes online ads, print ads, business cards, website costs, social media advertising, flyers, signage, and promotional items. The cost of maintaining a business website — hosting, domain registration, design fees — goes here too.

Does this apply to you?

• You ran paid ads on Google, Facebook, Instagram, or any other platform
• You paid for a business website, domain name, or hosting
• You printed business cards, flyers, brochures, or direct mail pieces
• You paid for signage, trade show booth space, or sponsorships
• You hired a marketing consultant or social media manager

Easy to overlook

Website and domain costs are advertising Your annual domain registration, web hosting, and website design fees are deductible advertising expenses. Many sole proprietors overlook recurring charges like $12/year domain renewals or $20/month hosting fees because the amounts feel trivial. Over a year, they add up. ¹ [SOURCE: General filing pattern — missed digital advertising deductions]

Business-related social media costs If you pay for social media management tools, stock photos for business posts, or a virtual assistant who handles your business social media, those costs are deductible here. The key is that the spending must be for the business — not your personal social media. ² [SOURCE: IRS Schedule C instructions — Line 8]

Watch out for this

Deducting the cost of clothing worn in promotional photos or videos as an advertising expense. Clothing is almost never deductible unless it is a uniform or costume unsuitable for everyday wear. A photographer who buys a blazer for headshots cannot deduct the blazer — even if they only wear it for business photos.

Related lines on your return

• Line 18 — Schedule C — Office expense; website-related costs can go on either line but not both
• Line 27a — Schedule C — Other expenses; marketing costs that do not fit line 8 can go here
• Line 28 — Schedule C — Total expenses; advertising is one component