Trademark Amortization (Section 197)
15-year straight-line
Can You Write Off Trademark Amortization?
Short answer: Trademark Amortization (Section 197) — OBBBA 2026 New Deductions
Amortization of acquired trademarks and trade names.
Records to keep: Keep receipts and document business use. Deductible if ordinary and necessary for your trade or business.
BW-B11-10038
low risk
Trademark Amortization (Section 197)
Typical range: 15-year straight-line
All Industries
Other Expenses
OBBBA 2026 New Deductions
Trademark Amortization (Section 197) — OBBBA 2026 New Deductions
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
Amortization of acquired trademarks and trade names.
Category
- OBBBA 2026 New Deductions
obbba 2026 new deductions
obbba 2026 new
trademark amortization (section 197)