As a newTravel agent, where do I claim the intial Inteletravel registration& marketing fee to join vs. monthly Inteletravel fee and marketing fee?

[ColeenD3]

Are you self-employed? You can include them as a miscellaneous expense, since they do not have their own category.

[soiceap · Accepted solution]

Yes. So the initial registration fee should not be under start up cost?

[ThomasM125]

Technically, the fee would be a startup cost if it was incurred before you were open for business. Since you can write off start up costs totaling $5,000 or less, it won't make a difference on your tax return where you put it if you don't exceed the start-up cost maximum expense allowance.