What category would image licensing come under?

[Foleso]

I make video games for my business. I sometimes contact artists and purchase exclusive rights to artwork to use them in my product (the video game). What expense would that fall under? Would it just be "other business expenses"?

[Bsch4477 · Accepted solution]

Other business expenses would work. 

[Carl]

For SCH C, there is is box in the Business Expenses section that asks for "taxes and licenses", and it ends up on line 23 of the SCH C which is also labeled "Taxes and Licenses". Note that the instructions for line 23 of the SCH C do not limit what's claimed on this line to anything other than the fee being business related. But I would still list it as a Miscellaneous expense and label it as something such as a "copyright use fee".