Expense deductibility guide
Clear yes / no / depends answers for common U.S. federal business-expense deductions — with practical conditions, current reporting guidance, examples, and recordkeeping notes for freelancers, self-employed people, and small business owners.
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Popular questions
- Are AI subscriptions tax deductible?
- Is a home office tax deductible?
- Is mileage tax deductible?
- Are meals tax deductible?
- Is internet tax deductible?
- Is software tax deductible?
- Is health insurance tax deductible?
- Are content creator expenses tax deductible?
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- Home-based work
- Is a home office tax deductible?
- Is rent tax deductible?
- Are utilities tax deductible?
- Is internet tax deductible?
- Communication
- Is a cell phone tax deductible?
- Is a phone bill tax deductible?
- Travel & vehicle
- Is mileage tax deductible?
- Are travel expenses tax deductible?
- Are meals tax deductible?
- Is vehicle insurance tax deductible?
- Tools & equipment
- Is equipment tax deductible?
- Is software tax deductible?
- Are AI subscriptions tax deductible?
- Are office supplies tax deductible?
- Are repairs and maintenance tax deductible?
- Professional & business costs
- Are professional fees tax deductible?
- Are marketing expenses tax deductible?
- Is education tax deductible?
- Are content creator expenses tax deductible?
- Finance & insurance
- Is health insurance tax deductible?
- Is insurance tax deductible?
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Looking for tools to track expenses year-round? See Recommended Tools.
FAQ
What business expenses are tax deductible?
Ordinary and necessary business expenses can be deductible, but each category has its own rules. Common examples include advertising, supplies, business insurance, professional fees, vehicle costs, qualifying travel and meals, software, interest, repairs, rent, utilities, and depreciation. Home office, health insurance, equipment, education, and mixed-use expenses have additional requirements.
Can I deduct expenses if I am self-employed?
Generally yes when the expense is ordinary and necessary for your trade or business and any category-specific rules are met. Schedule C is used for many sole-proprietor expenses, while some deductions—such as the self-employed health insurance deduction—are reported outside Schedule C.
How can equipment be deducted?
Business equipment can follow several possible rules, including the de minimis safe harbor, Section 179, bonus depreciation, or regular depreciation depending on the property, cost, business-use percentage, and elections. It is not automatically a Section 179 deduction.
What is the difference between a tax deduction and a tax credit?
A deduction reduces income used to calculate tax, while a credit directly reduces tax under the credit's rules. The value of a deduction depends on the taxpayer's facts and tax calculation, so a fixed percentage should not be assumed.
What records do I need for business expense deductions?
Keep records that establish the amount, date, business purpose, and business-use portion when relevant. Receipts, invoices, payment records, mileage or travel logs, and allocation worksheets may be needed depending on the expense. Timely records are generally easier to support than records reconstructed much later.
Last reviewed: August 18, 2026