alexwick
Returning Member

Is the acquisition costs of clients tax deductible?

Good morning, 

my wife started a cleaning business and had a friend that she was able to take over cleaning clients from. She paid her friend like $250 per client .i.e.  for about 40 clients. Is this acquisition cost 100% tax deductible ? not at all? or what is the rule here. We also acquired some clients after that through a service called thumbtack. Also here i assume they would be 100% deductible as a business expense. But wanted to get some feedback?
Thank you for your time and help!