All expenses

For 1099 contractors & freelancers

Are business licenses and professional dues tax deductible?

Yes

Yes, business licenses, permits, and dues to professional organizations related to your work are deductible.

Where it goes on your return

Schedule C, line 23 (Taxes and licenses) for licenses and permits; line 27a (Other expenses) for professional dues.

The details

State and local business licenses, professional licenses, permits, and annual LLC fees count.

Dues to trade associations and professional groups tied to your work are deductible. Dues to social, athletic, or country clubs are not, even if you meet clients there.

Records to keep

License renewals and membership invoices.

In Smart Deductions, this is suggested as Taxes & Licenses (Schedule C line 23). You confirm it before it counts.

Sources

General information, not tax advice. For your specific situation, check with a CPA or Enrolled Agent.