Self-employed deduction checklist

Use this checklist to gather common expense categories before estimating quarterly taxes. Eligibility depends on IRS rules, business purpose, documentation, and your specific facts.

Mileage

Track business miles separately from personal miles. Vehicle deduction method and documentation rules matter.

Home office

Generally requires a space used regularly and exclusively for business. Eligibility depends on IRS rules.

Phone and internet

Only the business-use portion belongs in a deduction estimate when the service is mixed personal and business.

Supplies

Include ordinary supplies used to perform paid work, fulfill orders, or serve clients.

Software subscriptions

Planning, design, bookkeeping, scheduling, editing, hosting, and other work tools may be relevant if business-related.

Advertising

Promoted posts, marketplace ads, print materials, sponsorships, and lead-generation costs can affect net income.

Professional services

Bookkeeping, tax preparation, legal support, design help, and contractor costs may belong in business expenses.

Health insurance

Self-employed health insurance has specific eligibility rules and may not work like ordinary Schedule C expenses.

Retirement contributions

SEP IRA, solo 401(k), and other plans can affect taxable income, but limits and timing rules need separate review.

Payment processing fees

Marketplace fees, card fees, payment processor fees, and platform commissions reduce business profit when documented.

Education and training

Courses, workshops, books, and industry training may qualify when tied to maintaining or improving business skills.

Use deductions carefully.

The calculator accepts a total business expense amount. It does not decide whether a specific expense is deductible or which deduction method is best.

Estimate with my expenses

IRS sources used

Rates are stored in /data/rates/2026.json with source URLs and retrieval date so annual updates are a data edit.

Federal brackets, standard deductions, and selected indexed items are based on IRS tax year 2026 inflation adjustments and IRS Publication 505 for 2026 as retrieved on 2026-06-10. The IRS news release says news items may not be updated after release; verify against the latest IRS forms, instructions, and publications before production launch or annual updates. The 2026 business mileage rate is marked provisional until an IRS 2026 standard mileage notice or updated IRS mileage table is added.