what category do I use to record bank fees for my business?

[conniemortara]

I have a small business with a monthly fee on the checking account. What category do I use? Office expense? Legal and professional fees?

[DavidD66 · Accepted solution]

I would enter in "Other miscellaneous expenses".   If you are filing Schedule C, on the Self-Employment Expenses page, scroll down and select "Other miscellaneous expenses.  Add a description like "Bank Service Charges" or "Bank Fees" and enter the amount.