The rules that apply to every profession
Before the lists, three rules decide whether any expense is deductible:
- Ordinary and necessary. The expense must be common in your line of work and helpful for doing it. It does not have to be indispensable.
- Business share only. If something is used for work and personal life (a phone, a car, internet), you deduct only the business percentage.
- Records. Keep receipts or statements that show the amount, the date and why it was for the business. For your car, keep a mileage log.
Business expenses go on Schedule C and lower your net profit, which is the base for both income tax and self-employment tax. That is why a $100 expense saves a 1099 worker more than it would save an employee. If Schedule C is new to you, read our Schedule C walkthrough first.
Tools and equipment: under the de minimis safe harbor, you can generally deduct items that cost up to $2,500 per item or invoice in the year you buy them, if you treat them the same way in your books. You make the election by attaching a statement to your return. More expensive equipment is usually depreciated, or deducted with section 179, on Form 4562.
Delivery and rideshare drivers
- Car: the standard mileage rate (72.5¢ per mile January–June and 76¢ July–December in 2026) or your actual car costs (line 9).
- Parking and tolls while working, on top of either car method (line 9).
- Platform fees the app kept from your gross earnings, if your 1099-K reports the gross amount (line 10).
- Phone and data plan, business share (line 25 or line 27b).
- Supplies: insulated bags, phone mounts, chargers, water and snacks for passengers (line 22).
More detail in our DoorDash and Uber guides.
House cleaners and janitorial services
- Cleaning supplies and products (line 22).
- Equipment: vacuums, steam cleaners, carts. Under $2,500 per item, usually deductible right away (line 22 or line 13).
- Driving between clients’ homes (line 9). The first trip from home and the last trip back are also deductible if your home office is your principal place of business; otherwise, they may count as commuting.
- Uniforms that are not suitable for everyday wear, and protective gear such as gloves and masks (line 27b).
- Business insurance and bonding (line 15).
- Advertising: flyers, a website, online listings (line 8).
- Helpers you pay as contractors (line 11). If you pay a helper $2,000 or more in 2026, you must send them a 1099-NEC.
Construction, handymen and trades
- Tools (line 22 or line 13, depending on cost), and repairs to your tools and equipment (line 21).
- Materials you use on jobs, if the client does not pay for them separately (line 22 or cost of goods sold).
- Truck or van: mileage or actual costs (line 9). Heavy trucks and vans have their own depreciation rules, so ask a professional about big purchases.
- Protective gear: safety boots, hard hats, gloves, safety glasses (line 27b).
- Licenses and permits paid to state or local governments (line 23).
- Liability insurance (line 15).
- Equipment rental: a trailer, a scaffold, a machine for a job (line 20a).
- Subcontractors (line 11), with a 1099-NEC to each one you pay $2,000 or more.
Hair stylists, barbers and nail technicians
- Booth or chair rent paid to the salon (line 20b).
- Products and supplies: shampoos, color, disposables, towels (line 22).
- Tools: clippers, dryers, chairs. Under $2,500 per item, usually deductible right away.
- State license and renewal fees (line 23).
- Continuing education that maintains or improves your skills in your current work (line 27b).
- Booking and payment apps, card-processing fees (line 10 or line 27b).
- Liability insurance (line 15).
Tips you receive are income. A federal deduction for qualified tips (2025–2028) can lower income tax on them if you qualify, but not self-employment tax. See no tax on tips.
Freelancers: design, writing, tech, virtual assistants
- Computer and equipment (usually under the $2,500 safe harbor, or depreciated).
- Software and subscriptions: design tools, cloud storage, project management (line 18 or line 27b).
- Platform fees: the share Upwork, Fiverr or similar platforms keep (line 10).
- Internet, business share (line 25).
- Coworking space (line 20b).
- Home office: simplified method at $5 per square foot, up to 300 square feet ($1,500), if you use the space regularly and only for work (line 30). See our home office deduction guide.
- Courses and books related to your current work (line 27b).
- Accounting and tax preparation for the business (line 17).
Deductions every self-employed person should check
These are taken outside Schedule C, on Schedule 1 or elsewhere on Form 1040. They lower income tax but not self-employment tax:
- Half of your self-employment tax, figured automatically on Schedule SE.
- Self-employed health insurance for you, your spouse and dependents, for months when you were not eligible for an employer-subsidized plan.
- Retirement contributions to a SEP IRA, a SIMPLE IRA or a solo 401(k). Compare them in SEP IRA vs solo 401(k).
- The qualified business income (QBI) deduction, up to 20% of your qualified business income. Our 1099 tax calculator includes it.
What you cannot deduct
- Commuting from home to a regular place of work.
- Everyday clothing, even if you only wear it to work.
- Personal meals. Business meals with a client are generally 50% deductible; your lunch on a normal workday is not.
- Traffic tickets and fines.
- The personal share of anything you use for both work and personal life.
To see how your deductions change what you owe, enter your income and expenses in our 1099 tax calculator.