Recruiting expenses can be tax deductible if they are considered “ordinary and necessary” expenses for your business. This means that the expenses must be common and accepted in your industry, and they must be helpful and appropriate for your business. Examples of recruiting expenses that may be tax deductible include advertising job openings, travel expenses for job candidates, and headhunting fees. It’s important to consult with a tax professional or refer to the IRS guidelines to determine if your specific recruiting expenses are tax deductible.