Business association membership dues Credit card convenience fees Education and training for employees Franchise fees tax-deductible expense Education and training for employees Business association membership dues Business association membership dues Franchise fees The cost of advertising Credit card convenience fees Publication 535 (2007), Business Expenses IRS.gov: Publication 535; Other Expenses the cost of operating a car Publication 535, Business Expenses IRS: Publication 535 (2011) -- Business Expenses Education and training for employees Franchise fees IRS.gov: Other Expenses The cost of advertising tax-deductible expense IRS: Publication 535 Internal Revenue Service: Publication 535 tax-deductible expense this reference http://www.irs.gov/publications/p535/ch11.html IRS: Other Expenses this reference IRS: Publication 535 (2010), Business Expenses Credit card convenience fees Internal Revenue Service: Publication 535: Other Expenses IRS Publication 535 advertisements can be deducted