Is business website parked domain name fee tax deductible? If so where under Sch C?

[AnnetteB · Accepted solution]

The fees for parking your business domain would be deductible.

If the website were active, then the fee would be included in the Advertising section of expenses.  Since it is parked and inactive, it might be best to include it in the Other Miscellaneous Expenses section where you can enter a short description of the expense and the amount.