Self Employed Tax Deductions by Trade
Self employed tax deductions are the ordinary and necessary costs of running your business, claimed on Schedule C: tools, supplies, travel, a share of your phone and home, and more. The IRS tests each kind of cost differently, and some things people expect to deduct, like everyday clothes, usually do not pass. These guides go trade by trade, from the IRS's own publications, and show what proof to keep.
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Written from IRS sources for United States federal taxes. States and other countries have their own rules. General information, not tax advice.
What can a self-employed person deduct?
Publication 334 says a business expense must be both ordinary and necessary. An ordinary expense is common and accepted in your field of business. A necessary expense is helpful and appropriate for your business, and it does not have to be indispensable.
If a cost is partly for business and partly personal, separate the two. The personal part is generally not deductible. A self-employed person claims the business costs on Schedule C (Form 1040).
Who can use these deductions?
Freelancers, 1099 workers and small business owners who run their own work. An employee paid on a W-2 generally cannot deduct work costs the employer does not repay: Publication 17 says you can no longer claim unreimbursed employee expenses unless you fall into one of a few categories of employment.
The IRS decides whether a worker is an employee or a contractor by weighing the whole relationship, including behavioral control, financial control and the type of relationship. A 1099 form alone does not settle it.
What does the IRS say you cannot deduct?
Publication 334 lists things you usually cannot deduct as business expenses, including:
- Personal, living and family expenses
- Entertainment expenses
- Dues to business, social, athletic, luncheon, sporting, airline and hotel clubs
- Charitable contributions
- Penalties and fines paid to a government agency for breaking the law
Which guide is for my trade?
The guides below start with the questions people ask most: what a 1099 worker can deduct, whether an employee can, and whether clothes and tools count. The last one is for people who work in live entertainment, such as stagehands, lighting, sound and video technicians, carpenters and riggers.
What proof do I need for a deduction?
The IRS asks that your documents show who you paid, the amount, proof that you paid, the date and what you bought, described well enough to show it was for the business. Keep them in an orderly fashion and in a safe place. Our hub Receipts for Taxes explains how.
Sources: IRS Publication 334 (2025), Tax Guide for Small Business (read October 30, 2026); IRS Publication 17 (2025), Your Federal Income Tax, miscellaneous deductions (read October 31, 2026); IRS, Independent contractor (self-employed) or employee? (read October 31, 2026); IRS, What kind of records should I keep (read October 30, 2026); IRS Publication 463 (2025), Travel, Gift, and Car Expenses, chapter 5 (read October 30, 2026).
Keep the proof for every deduction
SparkReceipt reads receipts from your phone and inbox, files them by category and matches them to your bank lines, so each deduction has its proof. 7-day free trial.
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Deduction guides in this hub
1099 tax deductions
What a 1099 worker can deduct on Schedule C, what does not qualify, and the proof to keep.
Read the guideUnreimbursed employee expenses
Who can still deduct work costs an employer does not repay, and who cannot.
Read the guideAre uniforms tax deductible?
The two-part IRS test for work clothes, with safety boots and costumes, and what to ask your accountant.
Read the guideAre tools tax deductible?
Yes for your own business. The $2,500 rule, bigger equipment and employees.
Read the guideEntertainment industry tax deductions
For stagehands, technicians, designers, carpenters and riggers: what counts, what does not, and what to keep.
Read the guideQuestions people ask
Is every business expense deductible?
No. It must be ordinary and necessary for your business, and the personal part of a mixed cost is generally not deductible.
Where do I claim self employed deductions?
On Schedule C (Form 1040), in the expense lines of Part II, or as other expenses in Part V.
Can I deduct clothes I wear for work?
Only when they are required for the job and not suitable for everyday wear. Protective gear like safety boots can qualify. Our guide Are Uniforms Tax Deductible shows what the IRS says. Please check with your tax accountant for your own clothes.
Are tools tax deductible?
Yes, tools you buy to use in your own business are a business expense. Our guide Are Tools Tax Deductible covers the $2,500 rule and larger equipment.
Can an employee deduct work expenses?
Generally not since 2018, except in a few categories. Our guide Unreimbursed Employee Expenses explains who can.
Do I need a receipt for every deduction?
Generally yes. For travel, meals, gifts and car expenses under $75, Publication 463 does not require a receipt unless it is lodging, but your own record of the expense is still needed.
Is driving to a job site deductible?
Trips between your home and your main or regular place of work are treated as personal commuting. Trips to other work locations can qualify, with a mileage log.
Do these rules apply to state taxes?
Not always. These guides follow IRS rules for United States federal taxes, and your state has its own rules.
How long should I keep records for deductions?
Generally 3 years after you file the return they support, and longer in some cases. Our How Long to Keep Tax Records tool finds your date.