Help-Wanted Ads

Most advertising is designed to sell products or services. However, you may also advertise when trying to fill a position in your company. The cost of running help-wanted ads in newspapers, trade magazines, and online is deductible as an ordinary and necessary business expense. It is not an advertising cost.

If you are out of work and take out an ad in a newspaper to seek a position, again, the cost may be deductible, but not as an advertising expense. Instead, it may be deducted as a cost of finding a job. For a further discussion on deducting job-hunting costs, see Chapter 22.

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