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Sole Proprietorships & Single-Member LLCs
  • Sole proprietorships and single-member LLCs, advertising expenses are recorded on Line 8 in Part II- Expenses of Schedule C.

Partnerships and Multiple-Member LLCs
  • Partnerships and multiple-member LLCs record their advertising expenses in Line 20 in the Other Deductions section of Form 1065: Partnership Income Tax Return.

Corporate Tax Return
  • Corporations filing a Corporate Tax Return report advertising expenses on Form 1120: Corporate income tax return on Line 22.