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IRS.gov Website
Publication 535
taxmap/pubs/p535-032.htm#en_us_publink1000208899

Circulation Costs(p23)

rule
A publisher can deduct as a current business expense the costs of establishing, maintaining, or increasing the circulation of a newspaper, magazine, or other periodical. For example, a publisher can deduct the cost of hiring extra employees for a limited time to get new subscriptions through telephone calls. Circulation costs are deductible even if they normally would be capitalized.
This rule does not apply to the following costs that must be capitalized.
taxmap/pubs/p535-032.htm#en_us_publink1000208900

Other treatment of circulation costs.(p23)

rule
If you do not want to deduct circulation costs as a current business expense, you can elect one of the following ways to recover these costs.
taxmap/pubs/p535-032.htm#en_us_publink1000208901

How to make the election.(p23)

rule
You elect to capitalize circulation costs by attaching a statement to your return for the first tax year the election applies. Your election is binding for the year it is made and for all later years, unless you get IRS approval to revoke it.