Up to $1,160,000
📷 Camera & Lenses (Section 179)
Deduct 100% of cameras, lenses, flashes, tripods purchased for business use in the year of purchase under Section 179.
$5/sq ft (max $1,500)
🏠 Home Studio / Office
Simplified method: $5 per square foot of dedicated studio space, up to 300 sq ft. Must be used exclusively for business.
Business % only
🚗 Vehicle & Mileage ($0.725/mi)
Drive to shoots, client meetings, supply stores. At $0.725/mile, 10,000 business miles = $10,500 deduction.
100% deductible
💻 Editing Software
Adobe Creative Cloud ($659/yr), Lightroom, Capture One, Final Cut Pro — fully deductible if used for business.
100% deductible
☁️ Cloud Storage & Backup
Dropbox, Google Drive, BackBlaze for client files. Fully deductible as a business expense.
100% deductible
🎒 Bags, Cases & Accessories
Camera bags, memory cards, batteries, cleaning kits, light stands, backdrops — all deductible.
Business % only
📱 Phone & Internet
If you use your phone for client calls and Instagram, deduct 50–80% of your monthly bill.
100% deductible
📚 Education & Workshops
Online courses (MasterClass, Skillshare), photo workshops, and photography books are fully deductible.
100% deductible
🌐 Website & Portfolio
Domain, hosting, portfolio platform (Format, Squarespace, Pixieset). Fully deductible.
100% deductible
🛡️ Liability Insurance
General liability or gear insurance premiums are fully deductible as a business expense.
100% deductible
📋 Contracts & Legal
Client contract templates, legal review fees, and business formation costs are deductible.
100% deductible
✈️ Travel for Shoots
Flights, hotels, and meals (50%) for destination weddings, commercial shoots, or client travel.