I cannot find this in any IRS pub, can someone please reply the exact publication and paragraph where it states costco or sams club membership dues can be deducted?

[bwa · Accepted solution]

If these are for personal use, there is no pub or paragraph as the dues are not deductible.  They are a nondeductible personal expense.

[maddielake]

it's for business on the schedule c

[maddielake]

tt and this site state you can, but i cannot find it in any irs pub

[bwa]

You won't find it in any pub.  Rather the statute states you can deduct ordinary and necessary business expenses.  If all of your purchases are business, then the fee would be an ordinary and necessary business expense.  The statute is 26 USC 162

[maddielake]

thank you