What can I write off?

25 common costs

• Coworking membership or office rent

  Yes

  Rent for space you use for the business.

  Schedule C line 20b · Rent or lease: other business property

• Laptop, monitor and computer gear

  Yes

  Bigger items that last years. Many can be written off in the year you buy them; your accountant picks the method.

  Schedule C line 13 · Depreciation and section 179

• Subcontractors and freelancers you hire

  Yes

  You may need to send a 1099-NEC to anyone you paid $600 or more in 2025 ($2,000 or more starting with 2026 payments).

  Schedule C line 11 · Contract labor

• Professional association dues

  Yes

  Trade and professional groups related to your work.

  Schedule C line 27b · Other expenses

• Business driving (mileage)

  Yes

  Multiply business miles by the IRS standard rate. Keep a log: date, where, why and miles.

  Schedule C line 9 · Car and truck expenses

• Parking and tolls on business trips

  Yes

  Deductible on top of the mileage rate.

  Schedule C line 9 · Car and truck expenses

• Gas, oil changes and car repairs

  Partly

  Only if you use actual car costs instead of the mileage rate, and only the business-use share. You can't claim both for the same car.

  Schedule C line 9 · Car and truck expenses

• Commuting from home to a regular workplace

  No

  Ordinary commuting is personal. Trips from a home office to clients or job sites can count as business miles.

  Not deductible

• Cell phone and internet

  Partly

  The business-use share. If half your phone use is for work, deduct half.

  Schedule C line 25 · Utilities

• Software, apps and subscriptions

  Yes

  Tools you use to run the business, including bookkeeping apps like Tallibook.

  Schedule C line 18 · Office expense

• Office supplies, printing and postage

  Yes

  Paper, ink, shipping and similar day-to-day supplies.

  Schedule C line 18 · Office expense

• Ads, website and business cards

  Yes

  Marketing that promotes the business, including your domain and hosting.

  Schedule C line 8 · Advertising

• Meals with clients

  Partly

  Usually 50% deductible. Note who you met and the business reason.

  Schedule C line 24b · Deductible meals

• Overnight business travel

  Yes

  Flights, hotels and transport when you travel away from home overnight for work. Meals on the trip are usually 50%.

  Schedule C line 24a · Travel

• Home office

  Partly

  Only for space used regularly and only for business. The simplified method is $5 per square foot, up to 300 square feet.

  Schedule C line 30 · Business use of home

• Accountant, bookkeeper and tax prep for the business

  Yes

  Professional help for the business part of your taxes.

  Schedule C line 17 · Legal and professional services

• Bank, card and payment processing fees

  Yes

  Fees from Stripe, Square, PayPal and business bank accounts.

  Schedule C line 27b · Other expenses

• Courses and training that keep your skills current

  Yes

  Education that maintains or improves skills for the work you already do. Training for a new career doesn't count.

  Schedule C line 27b · Other expenses

• Business insurance

  Yes

  General liability, professional liability (E&O) and business property insurance.

  Schedule C line 15 · Insurance (other than health)

• Gifts to clients

  Partly

  Capped at $25 per person per year.

  Schedule C line 27b · Other expenses

• Health insurance premiums for yourself

  Yes, but not on Schedule C

  Self-employed health insurance is usually deducted on Schedule 1 of Form 1040, not Schedule C. Ask your tax pro if you qualify.

  Schedule 1 (Form 1040)

• SEP-IRA or solo 401(k) for yourself

  Yes, but not on Schedule C

  Your own retirement contributions are deducted on Schedule 1, not Schedule C.

  Schedule 1 (Form 1040)

• Money you pay yourself

  No

  Owner draws aren't an expense. You're taxed on the profit.

  Not deductible

• Parking tickets and traffic fines

  No

  Fines and penalties paid to the government aren't deductible.

  Not deductible

• Everyday clothes

  No

  Clothes you could wear outside work aren't deductible, even if you only wear them to work.

  Not deductible