Are Query Letter or Literary Agent Submission Fees Deductible?
It depends — legitimate costs tied to submitting your work for paid publication or representation are generally deductible, but this is an area worth extra caution, since the IRS scrutinizes writing-related deductions more closely when a writer isn't yet earning consistent income from their craft.
Costs like manuscript formatting services, submission tracking software, or fees charged by legitimate literary agencies for specific services (not fees to simply "read" your work, which reputable agents don't charge) can be deductible as ordinary business expenses if you're operating as a business rather than pursuing writing as a hobby.
The key factor the IRS looks at is whether you're engaged in the activity with the intention of making a profit, demonstrated by things like actively submitting work, tracking income and expenses, and treating the activity in a businesslike way.
This matters more for writers whose freelance or paid writing income is relatively new or inconsistent, since the IRS is more likely to question deductions from an activity that looks more like a hobby than a business if there's no clear profit motive or business structure behind it. Writers with established freelance income from articles, copywriting, or other paid work have a much clearer case that book-related submission costs are part of the same broader writing business.
What generally supports the deduction:
You have other established writing income (freelance articles, copywriting clients, etc.)
You track submissions, rejections, and related expenses in a businesslike way
The costs are for legitimate services, not fees charged by disreputable "agents" who charge to simply read submissions
What to be cautious about:
Deducting submission costs with no other writing income and no clear business structure
Any fee charged by an "agent" just to review or read your manuscript — legitimate agents work on commission, not upfront reading fees
A common mistake: new writers deduct book submission costs as their only business expense with no other income to show, which creates a weaker case that the activity is a genuine business rather than a hobby in the IRS's eyes.
BossTax's free app helps you track writing income and expenses together, building the kind of businesslike record that supports deductions like this if your writing activity is ever questioned.
Curious whether your writing activity qualifies as a business for tax purposes? Schedule a free 15-minute chat with our team — no pressure, just answers. Click here.
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