Patent costs
$5,000-$20,000
Can You Write Off Patent Costs?
Short answer: Legal costs to obtain a patent are amortized; related domestic R&D can be expensed immediately again from 2025.
Buying a patent from someone else is a 15-year Section 197 intangible.
Records to keep: Keep receipts or invoices, proof of payment, and a short note of the business purpose.
BW-B22-00688
medium risk
Patent costs
Typical range: $5,000-$20,000
General Business
Professional Services
Business Write-Off Questions
Legal costs to obtain a patent are amortized; related domestic R&D can be expensed immediately again from 2025.
BizWriteOffs provides educational information only and is not tax, legal, or accounting advice. Deductibility depends on your specific facts and records. Consult a qualified tax professional.
Business justification
Legal costs to obtain a patent are amortized; related domestic R&D can be expensed immediately again from 2025. Buying a patent from someone else is a 15-year Section 197 intangible.
Category
- Business Write-Off Questions
business question
search demand 2026
advisory
legal