“Advertising” or “Marketing” if its a large Corporation, or “Professional Services” if you hired an independent contractor. Or you can list it out on Form 1120, line 26, as “Other Deductions” where you can attach a statement as specifically type out “Search Engine Optimization.”
Either way is OK, is it wont change your tax liability.
Want valuable startup information delivered straight to your inbox?
Your email has been added to the list.