Trademark, Logo and Business Name Costs on Schedule C: Deduct Now or Amortize Over 15 Years? (2026 Guide)

Published: November 3, 2026 · Reading time: 16 min

TL;DR: A trademark bill is usually three different payments, and each follows its own rule. Fees paid to a government agency to obtain, renew or upgrade rights under a trademark or trade name must be capitalized under Treas. Reg. 1.263(a)-4(d)(5). A trademark is a section 197 intangible, so the capitalized cost is generally amortized over 15 years (180 months) on Form 4562, Part VI, and the yearly amount lands in the Other expenses part of Schedule C. The 12-month rule that rescues a one-year business license does not apply to a self-created section 197 intangible. Lawyer's fees to prepare and file the application are treated as de minimis and are generally deductible if the aggregate of such costs does not exceed $5,000; above $5,000, none of them are de minimis. Logo and brand-identity design fees are not addressed by a specific rule, so treat them as a question for your preparer. In the worked example below, a $350 assumed filing fee paid in August 2026 produces a $9.72 deduction for 2026, not $350, and a $1,400 lawyer's bill is deducted in full on line 17.

If you freelance under your own name, you may never think about trademarks. If you have built a brand, such as a studio name, a course title, a product line or a newsletter masthead, there comes a day when you pay someone to protect it. Then you wonder which line of Schedule C that invoice belongs on.

The honest answer is that it depends on who you paid. This guide is for sole proprietors who file Schedule C and covers federal income tax only. It is education, not advice about your specific mark, because the answers turn on facts such as when your business began and what exactly each payment bought.

For the line-by-line map, see our Schedule C line 17 guide on legal and professional services, our startup costs guide, and the neighboring rule for multi-year license fees.

Why a Brand Bill Is Not One Expense

Picture a typical engagement. A consultant hires a design studio for a logo, pays a lawyer to run a search and file an application, and pays the filing fee to the government. On the credit card statement, it can look like one project. For tax purposes it is at least three payments:

Two sections of the Internal Revenue Code and one regulation do most of the work, and the rest of this guide walks through them in the order a bill moves through them.

The practical stakes are timing, not whether you ever get the deduction. Capitalized cost is not lost. It is spread across 180 months instead of landing in one year. That matters most to a freelancer who had a strong year and hoped to use an invoice to shrink it, and least to one who is thinking about the next decade.

Rule 1: Agency Fees Must Be Capitalized

The key sentence is in Treas. Reg. 1.263(a)-4(d)(5)(i), which covers rights obtained from a governmental agency. The raw text of the regulation, as published on the Legal Information Institute site, reads:

"A taxpayer must capitalize amounts paid to a governmental agency to obtain, renew, renegotiate, or upgrade its rights under a trademark, trade name, copyright, license, permit, franchise, or other similar right granted by that governmental agency."

Read the verbs. It covers obtain, renew, renegotiate and upgrade. It lists a trademark and a trade name. And the word "must" is not a suggestion.

That is why "it's just a filing fee" does not get you a current deduction. The regulation's own examples treat a state business license that is valid indefinitely, and a bar admission fee, the same way. If you have read our guide to multi-year license fees, the starting rule is identical. The difference is what happens next, which is the subject of the third rule below.

Two practical points follow.

• The rule is about the payee, not the label. A fee paid to a government agency for a right granted by that agency is in the group. The same work done through a filing service or a lawyer is still a government fee inside the invoice, so you have to split it out.
• State registrations count too. The text says "a governmental agency," not the federal one. A mark registered with a state office raises the same question. Whether a routine local business-name filing, such as an assumed-name certificate, is a right "granted by" the agency in this sense is not something the regulation spells out, so put it on the list of questions for your preparer.

Rule 2: A Trademark Is a Section 197 Intangible, So Capitalized Means 15 Years

The Schedule C instructions tell you where this ends up. In Part V, under the heading for amortization, they say you can amortize costs such as "Amounts paid to acquire, protect, expand, register, or defend trademarks or trade names." That sentence is broader than the regulation's agency-fee rule, and it matters again in the renewal section below.

The recovery period comes from section 197. The Form 4562 instructions list the intangibles that must be amortized over 15 years, and the list includes "A franchise, trademark, or trade name (including renewals)." The statute behind that list is 26 U.S.C. 197(d)(1)(F), which names "any franchise, trademark, or trade name" as a section 197 intangible. The Treasury regulation defines the terms in plain language:

"The term trademark includes any word, name, symbol, or device, or any combination thereof, adopted and used to identify goods or services and distinguish them from those provided by others."

"The term trade name includes any name used to identify or designate a particular trade or business or the name or title used by a person or organization engaged in a trade or business."

So the name of your studio and the symbol on your invoices are the kind of thing the section covers.

Why "I made it myself" does not help

Many section 197 intangibles drop out of amortization when you create them yourself. Section 197(c)(2) says an amortizable section 197 intangible shall not include a section 197 intangible "which is not described in subparagraph (D), (E), or (F) of subsection (d)(1)" and "which is created by the taxpayer." Subparagraph (F) is the one that names a franchise, trademark or trade name. So the self-created exclusion has a hole in it exactly where trademarks sit. A trademark you built from nothing is, by statute, still an amortizable section 197 intangible. Treas. Reg. 1.197-2(d)(2)(iii)(A) repeats the point for items described in section 197(d)(1)(D) through (F) and then says: "capitalized costs incurred in the development, registration, or defense of a trademark or trade name do not qualify for the exception and are amortized over 15 years under section 197." Note the opening word, "capitalized." The sentence tells you where capitalized trademark costs go. It does not by itself decide which of your payments are capitalized, which is what the next two rules are about.

How the 15 years are counted

Two sources give the mechanics.

• The Form 4562 instructions: the intangibles "must be amortized over 15 years (180 months) starting with the later of (a) the month the intangibles were acquired, or (b) the month the trade or business or activity engaged in for the production of income begins."
• Treas. Reg. 1.197-2(f)(1): the basis is amortized ratably over the 15-year period beginning on the later of the first day of the month the property is acquired, or the first day of the month the conduct of the trade or business begins. The same paragraph says property is not eligible for amortization in the month of disposition.

The result is a straight line. A capitalized $1,800 costs you $10 a month, and you do not choose a faster method.

Rule 3: The 12-Month Rule Does Not Rescue a Trademark

This is where freelancers with a good memory trip. Many people know that an annual software subscription, a one-year insurance policy, or a one-year state license can be deducted when paid even if the benefit crosses into next year. That is the 12-month rule in Treas. Reg. 1.263(a)-4(f)(1): a taxpayer is not required to capitalize amounts paid to create any right or benefit that does not extend beyond the earlier of 12 months after the first date the taxpayer realizes the right or benefit, or the end of the taxable year following the year of payment.

A trademark registration lasts far longer than 12 months, which would be enough by itself. But the regulation closes the door explicitly too. Paragraph (f)(3) is headed "Inapplicability to created financial interests and self-created amortizable section 197 intangibles." It says paragraph (f)(1) "does not apply to" two kinds of payment. One is created financial interests, which do not matter here. The other is "amounts paid to create (or facilitate the creation of) an intangible that constitutes an amortizable section 197 intangible within the meaning of section 197(c)."

Put the three pieces together:

1. Section 197(d)(1)(F) makes a trademark a section 197 intangible.
2. Section 197(c)(2) keeps a self-created trademark inside the amortizable group.
3. Regulation (f)(3) removes the 12-month exception for amounts to create such an intangible.

The consequence: a trademark registration fee does not get the treatment a one-year state license would. It follows the 15-year path.

Rule 4: Your Lawyer's Fee and the $5,000 Convention

A lawyer's bill for a trademark search and filing is a different kind of payment. You did not pay the lawyer for the right. You paid for help getting it. Regulation 1.263(a)-4(b)(1)(v) says a taxpayer must capitalize an amount paid to facilitate the creation of an intangible described in the earlier paragraphs, and (e)(1) says an amount facilitates a transaction if it is paid "in the process of investigating or otherwise pursuing the transaction."

Then the simplifying conventions apply. Paragraph (e)(4)(i) says employee compensation, overhead and de minimis costs "are treated as amounts that do not facilitate the acquisition or creation of an intangible." And paragraph (e)(4)(iii)(A) defines the de minimis group:

"If the amounts exceed $5,000 (or such greater amount as may be set forth in published guidance), none of the amounts are de minimis costs within the meaning of this paragraph (e)(4)(iii)(A)."

Read it in two halves. If the aggregate of those costs does not exceed $5,000, they are de minimis, and treated as not facilitating the creation of the intangible. If it exceeds $5,000, the whole amount is out of the safe zone, not just the excess. That cliff is the single most important number in this guide for a freelancer with a modest legal bill.

What the regulation's own example shows

Example 9 in the regulation is the nearest thing to a trademark scenario. A corporation pays a consultant $100,000 to develop a package design, pays a government fee to obtain trademark and copyright protection on elements of the design, and pays outside counsel $10,000 to prepare and file the applications. The example concludes:

• The agency fee: "Z must capitalize the payment."
• The lawyer: "Because the aggregate amounts paid to facilitate the transaction exceed $5,000, the amounts are not de minimis as defined in paragraph (e)(4)(iii)(A) of this section. Accordingly, Z must capitalize the $10,000 payment to its outside counsel under paragraph (b)(1)(v) of this section."

So a $10,000 bill is capitalized and a smaller one is not. For a typical freelancer whose search-and-file legal bill is well under $5,000, the likely result is a current deduction with legal fees on line 17. A larger bill, say for an opposition proceeding or a multi-class filing, can cross the line.

Three cautions:

• It is an aggregate test. The regulation sums amounts paid in pursuing the transaction. If you pay a search firm, a lawyer and a second lawyer for the same registration, they are tested together.
• The regulation does not say how to count the agency fee in the $5,000 test. The example tests the lawyer's $10,000 on its own. If your total is close to $5,000, ask your preparer how they treat the filing fee in the test.
• Commissions are carved out. Paragraph (e)(4)(iii)(B) says de minimis costs do not include commissions paid to facilitate certain transactions. That is unlikely to matter for a filing, but it is why the label on an invoice is worth reading.

Do not confuse this convention with the de minimis safe harbor election for tangible property. That election, described in the Schedule C instructions, covers amounts paid to acquire or produce real or tangible personal property. The $5,000 figure here is a different rule in a different regulation, and it needs no election.

Logo and Brand-Identity Design: The Gap in the Rules

A logo is not a government right and not a lawyer's service. The design studio's invoice is the one most people expect to be an easy advertising deduction, and it may be, but the regulation does not say so in terms.

Here is what the text does say. Paragraph (b)(1)(iii) requires capitalizing amounts paid to create or enhance a "separate and distinct intangible asset," defined in (b)(3)(i) as a property interest of ascertainable and measurable value in money's worth that is subject to protection under applicable State, Federal or foreign law and the possession and control of which is intrinsically capable of being sold, transferred or pledged separate and apart from a trade or business. The regulation adds that the determination "is made based on all of the facts and circumstances existing during the taxable year in which the payment is made."

Paragraph (b)(3)(v) takes one kind of design off the table: "Amounts paid to develop a package design are treated as amounts that do not create a separate and distinct intangible asset within the meaning of this paragraph (b)(3)." The regulation defines package design as "the specific graphic arrangement or design of shapes, colors, words, pictures, lettering, and other elements on a given product package, or the design of a container with respect to its shape or function." That is a rule for product packaging. A logo for a service business is not a product package, so treat the package-design example as an analogy, not a holding.

What we can say responsibly:

• The regulation does speak of "development" costs of a trademark or trade name, but only capitalized ones (see Rule 2). It does not say a logo fee is capitalized, and it does not say it is not.
• There is no express logo rule in the regulation text we reviewed. Do not read a rule into the package-design paragraph.
• The agency fee and the lawyer's fee are different questions from the design fee, even when the same project produced all three.
• Printed marketing, such as business cards, flyers and ads, is advertising. Publication 334 lists "Advertising" among the expenses you may be able to deduct. See our line 8 advertising guide.
• A substantial brand-identity project, one that produces the very name or mark you then register, is the case to take to a CPA or EA before you choose a line. Give them the contract and the deliverables.

Whichever treatment you and your preparer choose, apply it consistently and keep the designer's invoice with a note about what it bought. For related design-business context see our graphic designer deductions guide.

Renewals, Maintenance and Defense

A trademark registration is not a one-time event. The USPTO's maintenance page says you must file a declaration of use between the fifth and sixth years after registration, and file a declaration with a renewal application between the ninth and tenth years and every ten years after that. These are federal filings with agency fees attached, so they come back to the agency-fee rule, which expressly includes the word "renew."

The tax treatment of the later costs is spelled out in Treas. Reg. 1.197-2(f)(4)(i):

"The costs paid or incurred for the renewal of a franchise, trademark, or trade name or any license, permit, or other right granted by a governmental unit or an agency or instrumentality thereof are amortized over the 15-year period that begins with the month of renewal."

The paragraph continues that earlier costs "continue to be taken into account over the remaining portion of the amortization period that began at the time of the issuance, or earlier renewal." And then the sentence that matters for disputes: "Any amount paid or incurred for the protection, expansion, or defense of a trademark or trade name and chargeable to capital account is treated as an amount paid or incurred for a renewal."

Section 197(f)(4)(B) says the same thing in the statute: any renewal of a franchise, trademark, or trade name is treated as an acquisition, and the rule applies only to costs incurred in connection with the renewal.

In practice this produces layers. Each capitalized payment gets its own 15-year clock, starting in its month. Your first filing might finish amortizing in 2041, while a renewal paid in 2036 amortizes into 2051. A ledger with one line per layer is the only sane way to track it. The regulation also leaves open which of your later payments are "chargeable to capital account," for example a maintenance declaration versus a dispute with a copycat, so the sorting belongs with your preparer.

Where It Goes on the Return

Amortization has a two-step path, and the first year is different from later years.

The year the 15-year period begins. The Form 4562 instructions say to complete line 42 for costs whose amortization begins in the tax year. Part VI asks for a description of the costs, the date amortization begins, the amortizable amount, the Code section, the amortization period or percentage, and the amortization for the year. For column (f), the instructions say to divide the amount in column (c) by the number of months in the amortization period and multiply by the number of months of the period included in your tax year. For a trademark, the code section is 197 and the period is 180 months. See our Form 4562 guide for the broader picture.

Where the total lands. The Form 4562 instructions for line 44 say to report the total amortization on the applicable "Other Deductions" or "Other Expenses" line of your return. The Schedule C instructions confirm the destination: "Include amortization in this part," referring to Part V, Other Expenses. On the 2025 Schedule C, the instructions say the total of Part V, which comes from line 48, is now reported on line 27b. That is not line 13, which is for depreciation. See our guides to Part V other expenses and line 27 other expenses, and note that line numbers can change from form to form, so check the form you are filing.

Later years. For costs whose amortization began in an earlier year, the Form 4562 instructions say that if you are not required to file Form 4562 for any other reason, you do not file it and report the amortization directly on the Other Deductions or Other Expenses line. If you file Form 4562 anyway, for example because you placed equipment in service, the earlier costs go on line 43.

A tip that costs nothing: keep a one-page schedule in your records that shows each capitalized item, its start month, its 180-month life, and the yearly amount. It is the document your preparer will ask for every year for 15 years.

Worked Example: Dana Registers Her Studio Name

Dana is a single sole proprietor brand strategist. She has operated since 2023 and files Schedule C. In August 2026 she files a federal trademark application for her studio name. We are assuming round numbers for illustration, and we did not verify the agency's current fee schedule, so check the actual fee before you apply.

The $1,750 combined is below the $5,000 amount even if the agency fee is counted in the test, so Dana does not have to resolve the open question described earlier.

The amortization schedule

The assumption, to be confirmed with her CPA or EA, is that the 15-year period starts in August 2026, the month she files and pays. Her business began in 2023, so the later-of rule is satisfied by the filing month.

$350 / 180 months = $1.9444 per month
2026: 5 months (Aug to Dec) = $9.72
2027 through 2040: 12 months each = $23.33 a year for 14 years = $326.62
2041: 7 months (Jan to Jul) = $13.66
Total = $9.72 + $326.62 + $13.66 = $350.00

So the 2026 return shows $1,409.72 of deductions tied to this project: $1,400.00 on line 17 plus $9.72 amortization. The $350 filing fee deducted in full in 2026 would have overstated her 2026 deduction by $340.28.

The logo question, shown both ways

Say Dana also paid a designer $1,200 in August 2026 for the logo she is registering with the name. We will show the two possible treatments without choosing one for her.

The gap in the 2026 deduction is $1,166.66. It is not lost under the second treatment, it is deferred and recovered over the 180 months. Which treatment is right for a given logo is the unanswered question from the previous section. This table is an illustration of the stakes, not a recommendation.

We have intentionally left out income-tax-rate math. How much each approach is worth depends on the household's taxable income, filing status and other items, and a shortcut rate would hide those assumptions.

If the Business Has Not Started, Sold or Closed

Before the business begins. Both the Form 4562 instructions and Treas. Reg. 1.197-2(f)(1) key the start of amortization to the later of the acquisition month and the month the business begins. If you filed an application as a side project and your Schedule C business opens later, the clock does not run before it opens. The Schedule C instructions separately say that if your business began in the year you may elect to deduct up to $5,000 of certain startup costs, with the remainder amortized over 180 months beginning with the month the business began. Whether a particular brand cost is a startup cost or a section 197 cost is a classification to settle with your preparer. See our startup costs guide.

When you sell. The Form 4562 instructions caution that a section 197 intangible is treated as depreciable property used in your trade or business, and "any gain on the disposition, up to the amount of allowable amortization, is recaptured as ordinary income." If you sell the whole business, the price has to be allocated among the assets, which is covered in our guide to Form 8594 asset allocation.

When you abandon the mark. Treas. Reg. 1.197-2(g)(1)(i) says that no loss is recognized on the disposition of an amortizable section 197 intangible if the taxpayer has retained intangibles acquired in the same transaction or series of related transactions, and that abandonment or worthlessness counts as a disposition. Whether that rule touches a stand-alone self-created mark is not something to guess at. Ask before you write off the remaining basis.

Common Mistakes

1. Deducting the filing fee in full in the year it was paid. The regulation says the fee must be capitalized.
2. Reaching for the 12-month rule. Paragraph (f)(3) shuts it for amounts that create an amortizable section 197 intangible.
3. Lumping the whole invoice onto line 17. The lawyer's portion may qualify, but the agency's portion is a separate capitalized item.
4. Ignoring the $5,000 cliff. Above $5,000 aggregate, none of the legal costs are de minimis.
5. Putting amortization on line 13. It goes through Form 4562 Part VI and the Other expenses part of Schedule C.
6. Starting the clock early. The period begins with the later of the acquisition month or the month the business begins.
7. Forgetting the layers. Each capitalized renewal starts its own 15-year period in its own month.
8. Treating the package-design rule as a logo rule. It is written for product packages.
9. Writing off the remaining basis on abandonment without checking the loss rule. Regulation 1.197-2(g)(1) can disallow the loss.

What to Keep

• The agency's receipt and the filing confirmation showing the date and the amount
• The lawyer's engagement letter and invoice, with the work itemized so the agency fee and legal fees are separate lines
• The designer's contract, invoice and a list of what was delivered
• A one-page amortization schedule with start month, 180-month life and the yearly amount
• Notes on any treatment you and your CPA or EA decided on, and why

For a receipt routine that holds up, see how to organize receipts for taxes.

How CentSense Helps

CentSense keeps the paper trail for a brand project in one place:

• Scan the filing receipt, the lawyer's invoice and the designer's invoice with AI the day you pay, so the vendor, date and total are captured. The free tier includes 10 AI scans a month
• On the Solo and Team plans, export your categorized expenses as CSV so your preparer can see each payment and decide which ones to capitalize. The Solo plan is $5/month

CentSense tracks expenses and receipts. It does not decide whether a payment is capitalized, whether a logo is a separate intangible, or when your 15-year clock starts. Those are judgment calls for you and your CPA or EA.

Frequently Asked Questions

Can I deduct a trademark filing fee on Schedule C in the year I pay it?

Generally no. Treas. Reg. 1.263(a)-4(d)(5)(i) says a taxpayer must capitalize amounts paid to a governmental agency to obtain, renew, renegotiate, or upgrade its rights under a trademark, trade name, copyright, license, permit, franchise, or other similar right granted by that agency. A trademark is a section 197 intangible, so the capitalized fee is generally amortized over 15 years (180 months) on Form 4562, Part VI, and the yearly amount is carried to the Other expenses part of Schedule C. The amortization starts with the later of the month the trademark was acquired or the month your business began. Whether a particular fee is a fee for a right granted by the agency, and when the 15-year clock starts for a mark you created yourself, depend on your facts, so confirm with a CPA or EA.

Does the 12-month rule let me deduct a trademark fee when I pay it?

Generally no. Treas. Reg. 1.263(a)-4(f)(1) excuses capitalizing a right or benefit that does not extend beyond the earlier of 12 months after you first realize it or the end of the tax year after the year of payment, but paragraph (f)(3) says that rule does not apply to amounts paid to create, or facilitate the creation of, an intangible that is an amortizable section 197 intangible. Section 197(d)(1)(F) lists a franchise, trademark or trade name as a section 197 intangible, and section 197(c)(2) keeps a self-created one inside the amortization rules. That is why a short-term state business license and a trademark registration can be treated differently. Check your specific payment with a CPA or EA.

Are trademark attorney fees deductible right away or amortized?

It depends on the amount. Under Treas. Reg. 1.263(a)-4(e)(4)(iii)(A), de minimis transaction costs, meaning amounts other than employee compensation and overhead paid in pursuing the transaction, are treated as not facilitating the creation of an intangible if they do not exceed $5,000 in the aggregate. If the amounts exceed $5,000, none of them are de minimis. The regulation's package-design example has a lawyer paid $10,000 to prepare and file trademark and copyright applications, and the answer is that the $10,000 must be capitalized. So a modest legal bill is generally deducted with legal fees on Schedule C line 17, while a larger one is generally amortized with the mark. The government filing fee is a separate item that is capitalized. How the $5,000 test treats the agency fee is not spelled out in the regulation, so confirm the split with a CPA or EA.

Is a logo design fee deductible or must it be amortized?

The regulation does not give a specific rule for logos, so this is a facts-and-circumstances question for you and your preparer. Treas. Reg. 1.263(a)-4(b)(3)(v) says amounts paid to develop a package design do not create a separate and distinct intangible asset, but that rule is written for the design of a product package, not for a business logo, so it is only an analogy. The test in paragraph (b)(3)(i) asks whether a payment creates a property interest of ascertainable and measurable value that is subject to protection under State, Federal or foreign law and is capable of being sold or transferred separate and apart from a trade or business. Do not assume either treatment for a large brand-identity project without asking a CPA or EA, and keep the designer's invoice and contract.

When does the 15-year amortization period start?

The Form 4562 instructions say section 197 intangibles, including a franchise, trademark or trade name, must be amortized over 15 years (180 months) starting with the later of the month the intangibles were acquired or the month the trade or business begins, and Treas. Reg. 1.197-2(f)(1) says the same in terms of the first day of those months. If you pay for a trademark before your business has begun, the clock waits for the business. For a mark you created yourself, which month counts as acquired is a judgment to settle with a CPA or EA before you file.

What happens to the deduction if I renew or defend the trademark later?

Treas. Reg. 1.197-2(f)(4)(i) says the costs of renewing a trademark or trade name are amortized over the 15-year period that begins with the month of renewal, that the earlier costs keep being amortized over their remaining period, and that an amount paid for the protection, expansion or defense of a trademark or trade name and chargeable to capital account is treated as a renewal cost. The Schedule C instructions list amounts paid to acquire, protect, expand, register, or defend trademarks or trade names among the costs you can amortize. Which of your later payments are chargeable to capital account, such as a maintenance filing or a legal dispute, depends on the facts, so confirm with a CPA or EA.

Do I need to file Form 4562 every year for a trademark I am amortizing?

Not necessarily. The Form 4562 instructions say complete line 42 for costs whose amortization period begins in the tax year, and that if you are reporting amortization of costs that began before the tax year and are not required to file Form 4562 for any other reason, you do not file Form 4562 and report the amortization directly on the Other Deductions or Other Expenses line of your return. In the year the clock starts you file Form 4562 with a description, the start date, the amount, the code section and the amortization period. You may still have to file the form for another reason, such as depreciation on equipment, so confirm with a CPA or EA.

What if I sell my business or abandon the trademark?

The Form 4562 instructions say a section 197 intangible is treated as depreciable property used in your trade or business, and that when you dispose of one, any gain up to the amount of allowable amortization is recaptured as ordinary income. Treas. Reg. 1.197-2(g)(1) also disallows a loss on the disposition or abandonment of an amortizable section 197 intangible if you keep other intangibles acquired in the same transaction or series of related transactions. Whether that loss rule reaches a stand-alone mark you created is a question for a CPA or EA, and a sale of the whole business also brings in the purchase price allocation on Form 8594.

Authoritative References

• 26 CFR 1.263(a)-4, amounts paid to acquire or create intangibles
• 26 CFR 1.197-2, amortization of goodwill and certain other intangibles
• 26 U.S.C. 197, amortization of goodwill and certain other intangibles
• IRS: Instructions for Form 4562
• IRS: Instructions for Schedule C (Form 1040)
• IRS: Publication 334, Tax Guide for Small Business
• USPTO: Keeping your trademark registration alive

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This guide is general education for U.S. self-employed sole proprietors filing a Schedule C in 2026. It is not personalized tax advice. Whether a payment is capitalized, whether a logo is a separate intangible, when your amortization period begins, how the $5,000 convention applies to your bill and what happens when you sell or abandon a mark depend on your facts, so confirm them with a CPA or EA before you file.