What category would a subscription based stock photo website fall under in deductions for a small business?

[mesquitebean]

What does that mean?   Did you pay for a subscription to such a website to use in your business and want to know where to deduct your subscription you purchased?   Or do you run such a website that offers that service as your business?  Or what?

In the meantime, I left you some info in my next comment below.

[mesquitebean]

@r0jaq 

You didn't say what type of entity for your "small business", so I'm assuming you mean a self-employed business that files Schedule C, since you appear to be using Online Self-Employed Edition.

If you purchased a subscription to such a service that you use in your business, you can use "other miscellaneous expenses".  That will have a place for you to enter a description and amount and will ultimately show on the Schedule C, Part V.

If, on the other hand, your business runs such a subscription web service, then you need to explain more about what you need to know.   If that's your situation, are you referring to a principal business activity code, or what?

[ashlyno]

If you're using the photos to promote your company (like on your website) I'd put it to Advertising.

[JulieS]

It depends on how you are using the stock images. If the use is purely promotional, "Advertising" is a good choice. Any other type of use would fall under "Other miscellaneous expenses". @r0jaq