Can you write off Amazon ads for a product review website?

Yes — in the U.S., Amazon ads for a product review website are generally deductible if the site is being run as a real business and the ads are an ordinary and necessary expense to help generate income.

A few important caveats:

• Business vs. hobby: If the activity is treated as a hobby or personal activity, the deduction may not be available. Whether the site is operated with a genuine profit motive matters, and the IRS looks at the facts and circumstances.
• Ordinary and necessary: Paid ads to drive traffic to a review site that earns affiliate commissions or ad revenue are often a normal business expense, but the deduction still depends on the specific facts.
• Startup vs. operating expense: If the ads are incurred before the business is actually up and running, they may be treated as startup costs rather than current advertising expenses. Startup cost deductions are subject to special IRS rules and limits, which can change by tax year.

For U.S. filers, a sole proprietor or single-member LLC typically reports business advertising on Schedule C, usually under Advertising.

Tax treatment can vary by your exact facts and the current tax year, so it’s a good idea to confirm with a CPA or tax professional before filing.