Are registered agent fees considered deductible under business management?

[Marketstar · Accepted solution]

Resident agent fees may be deductible as an ordinary and necessary business expense for a self employed individual.

For instance, if you function as an LLC, resident agent fees would be deductible as a Legal or Professional  service.

See https://www.irs.gov/pub/irs-pdf/f1040sc.pdf. line 17.