Business Deduction

/ˈbɪznɪs dɪˈdʌkʃən/

Definitions

  1. (n.) An expense incurred in the operation of a trade or business that is deductible from gross income for tax purposes.
    The company claimed a business deduction for office supplies purchased during the year.

Forms

  • business deduction
  • business deductions

Commentary

Business deductions must be ordinary and necessary to qualify under tax law; precise documentation is critical for substantiation.

This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.

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Amicus Docs | Business Deduction Definition