Tax Year Prior to 2020: Sales leads purchased for business tax deductable?

Those can go in as an Advertising Expense since they are used as a marketing tool for new business.

How to get to that area :   While inside the software and working on your return, type Schedule C in the Search at the top of the screen (you may see a magnifying glass there).  There will be a popup that says Jump to Schedule C.  Select that to get to the general area. 

• Business Income and Expenses
• select Edit next to your business (if it is there)
• scroll to Business Expenses
• then, Other Common Business Expenses
• then, Advertising Expense

In general, the tax deductibility of sales leads purchased for business purposes may depend on a variety of factors, such as the type of business, the purpose of the lead data enrichment, and the laws of the relevant jurisdiction. It is advisable to consult with a tax professional or accountant who can provide guidance on the tax implications of purchasing sales leads for your particular business.