Reporting Franchise Fee

According to the IRS, franchise fees fall under “Section 197 Intangibles" and are not tax deductible. However, since the IRS requires you to amortize the franchise fee over 15 years, you can recoup the fee through a depreciation tax deduction every year during that time period.

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Report a initial franchise fee under assets, intangibles for your business. The fee is amortized over 15 years. Then once you are operational, the fee becomes an operating expense.