Facebook and Instagram ad spend belongs on Line 8, advertising.
Why line 8
Paid placement on Meta buys attention at a set price, which is exactly what line 8 covers. It makes no difference that the spend runs through a personal ad account or a card you also use personally, as long as the campaign promoted the business. Split the charge if a single campaign ran for two different ventures.
Stop looking up lines one at a time. ClaryBook totals your year into an IRS Schedule C worksheet in form order, Part I and Part II line by line, so Facebook and Instagram ad spend lands on Line 8 without you sorting it.
Start for freeWhat Facebook and Instagram ad spend is confused with
- Line 10, commissions and fees
- A flat amount paid to show an ad is line 8; a cut of revenue paid only when a sale closes is a commission on line 10.
- not deductible, not deductible
- Boosting a post about your personal life or a political cause is not a business expense and is not deductible anywhere.
Examples that belong on line 8
- $250 a week of Meta ad spend for a bakery
- A $40 boosted Instagram post promoting a seasonal offer
- Lead form ads for a mobile dog groomer
- Retargeting ads on Instagram Stories
- A $1,200 Meta campaign for a Black Friday promotion
What does not belong here
- A per-booking fee from a marketplace, which is a commission on line 10
- The phone you create the ads on, which is equipment recovered through depreciation
- A personal subscription that removes ads from your own feed
What to keep
Export the Meta billing receipts for the year from the ads manager and note which campaign each charge funded. A card statement line that reads only as a platform name does not show the business purpose.
Other expenses on line 8
| Expense | Line |
|---|---|
| a domain name registration | Schedule C, Line 8 |
| a Squarespace or Webflow subscription | Schedule C, Line 8 |
| an email marketing tool such as Mailchimp | Schedule C, Line 8 |
| business cards and printed flyers | Schedule C, Line 8 |
| Google Ads spend | Schedule C, Line 8 |
| logo and brand design | Schedule C, Line 8 |
| SEO tools such as Ahrefs or Semrush | Schedule C, Line 8 |
| sponsorship and influencer fees | Schedule C, Line 8 |
| website hosting | Schedule C, Line 8 |
Related lookups
Sources
This page explains how Schedule C lines work. It is general information, not tax advice for your situation. If an expense is large or the answer turns on a fact about your business, confirm it with your tax preparer.
Looking for a different expense? The full Schedule C line lookup has every line from 8 to 27 with the expenses that belong on each, and Schedule C expense categories walks the whole form in order.
Stop looking up lines one at a time. ClaryBook totals your year into an IRS Schedule C worksheet in form order, Part I and Part II line by line, so Facebook and Instagram ad spend lands on Line 8 without you sorting it.
Start for free