question Are domains tax deductible?

It wasn't me.

But I found something of interest for you.

https://www.thetaxadviser.com/newsletters/2016/may/how-internet-domain-names-are-taxed.html
https://bizfluent.com/info-8526255-should-depreciate-amortize-domain-name.html
https://uniregistry.com/blog/post/domain-names-and-business-an-amortized-expense
https://www.currentfederaltaxdevelo...ed-over-15-year-life-per-chief-counsel-advice
https://rsmus.com/what-we-do/servic...-treatment-of-costs-to-acquire-domain-na.html
https://ebrary.net/146/accounting/intangibles
https://www.irs.gov/pub/irs-wd/201543014.pdf
https://www.frazierdeeter.com/insights/domain-name-write-offs-set-at-15-years/

[...]

Looks like the answer is no in U.S.A. Slightly different in U.K. "If your company is a limited company you will need to check with Corporation Tax who will advise whether they costs are allowable. If you are not a limited company, then yes the cost of the domain names will be allowable and can be claimed as an expense and not a capital allowance." https://community.hmrc.gov.uk/forums/customerforums/expenses/b9c080f4-9831-eb11-8441-00155d3ba99e. Also a useful diagram for limited companies. https://www.att.org.uk/tax-treatment-software-website-costs. Cheers.