As a Schedule C expense? Or maybe under an accountable plan, if needed exclusively for business. Of course, at $145 for 10 years, maybe it should be amortized for $15 a year. After a few years, the EBE deduction might return.
See Payne v. Commissioner, T.C. Memo. 1986-93, 51 T.C.M. (CCH) 579, 582 (1986) (concluding on the facts of that case that a passport fee is a deductible business expense).
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