Can you deduct domain renewal fees for expired domains?

Yes — domain renewal fees for an expired domain are generally deductible if the domain was used for business and you actually paid the fee.

Deductible when:

• You paid a renewal fee during the tax year, even if you later let the domain expire.
• You paid a redemption or reactivation fee to recover the expired domain for business use.

Not deductible when:

• The domain expired and you paid nothing.
• The domain was personal or hobby-related, not for business.

Important: If the domain was treated as a capital asset, letting it expire may involve an abandonment loss instead of a simple expense deduction.

Timing:

• Cash method: deduct when you pay.
• Accrual method: deduct when the liability is incurred.

For tax filing, check the current IRS treatment and keep proof that the domain was used for business.