Business & farm

You can only deduct these expense if they are "ordinary and necessary" expenses for your business.

Per the IRS: To be deductible, a business expense must be both ordinary and necessary. An ordinary expense is one that is common and accepted in your trade or business. A necessary expense is one that is helpful and appropriate for your trade or business. An expense does not have to be indispensable to be considered necessary.

See https://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Deducting-Business-Expenses

Assuming you are self employed, I would deduct the above in Other Miscellaneous Expenses..

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