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IRS Schedule C · Updated May 2026

Self-Employed Tax Deductions Checklist 2026

25 IRS-approved write-offs for freelancers, gig workers, and independent contractors. Check each deduction that applies, then bring this list to your tax software or CPA.

Quick answer: Self-employed workers in 2026 can deduct mileage at $0.725/mile, home office (up to $1,500 simplified or actual percentage), 100% of health insurance premiums, half of self-employment tax, retirement contributions up to $69,000 via SEP-IRA, and the permanent 20% QBI deduction on net profit. Use this checklist before filing Schedule C to ensure you claim every available deduction.

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Vehicle & Travel
Standard Mileage Rate
72.5 cents per business mile in 2026. Keep a mileage log — date, destination, purpose. On 20,000 miles: $14,500 deduction.
$0.725/mile
Parking & Tolls
Business parking fees and toll charges are deductible even when using the standard mileage rate.
100%
Business Travel (Airfare, Hotel)
Flights, hotels, ground transport for overnight business trips. Meals at 50%. Must be primarily for business.
100% / 50% meals
Home Office
Home Office — Simplified Method
$5 per square foot of dedicated workspace, maximum 300 sq ft = up to $1,500/year. Easiest to calculate.
Up to $1,500
Home Office — Actual Expenses
Percentage of rent or mortgage interest, utilities, insurance, repairs based on office sq ft divided by total home sq ft.
% of home costs
Internet & Phone (Business Portion)
Deduct the business-use percentage of monthly bills. Typically 50–80% for gig workers who use phone for navigation and orders.
50–100%
Business Operations
Platform & Service Fees
Fees charged by Upwork, Fiverr, Etsy, eBay, Amazon, Airbnb, VRBO — deductible as ordinary business expenses.
100%
Software & Subscriptions
Adobe, Canva, QuickBooks, tax software, project management tools, cloud storage used for business purposes.
100%
Equipment & Supplies (Section 179)
Laptop, camera, tools, delivery bags, desk — business-use equipment deducted in full in the year of purchase via Section 179.
100%
Advertising & Marketing
Website hosting, domain name, business cards, paid ads, social media promotions for your business.
100%
Professional Services
CPA fees, attorney fees, bookkeeper fees, business consulting paid to third parties for your business.
100%
Business Insurance
Liability insurance, commercial auto insurance, professional indemnity insurance for your self-employed business.
100%
Bank & Payment Processing Fees
Business bank account fees, PayPal or Stripe transaction fees, credit card processing fees for business transactions.
100%
Health & Benefits
Self-Employed Health Insurance Premiums
100% of premiums for yourself, spouse, and dependents. Deducted on Schedule 1, not Schedule C. Reduces AGI directly.
100%
HSA Contributions
Health Savings Account contributions: $4,300 self-only or $8,550 family in 2026. Must have a qualifying high-deductible health plan.
$4,300 / $8,550
Taxes & Retirement
Half of Self-Employment Tax
Deduct 50% of SE tax (15.3%) paid. On $50,000 net profit, SE tax is $7,065 — deduct $3,533 on Schedule 1.
50% of SE tax
SEP-IRA Contributions
Contribute up to 25% of net self-employment income, maximum $69,000 in 2026. Reduces taxable income dollar-for-dollar.
Up to $69,000
Solo 401(k) Contributions
Employee contribution up to $23,500 plus employer contribution up to 25% of net income. Combined limit $69,000 in 2026.
Up to $69,000
Qualified Business Income (QBI) Deduction
Deduct 20% of net business income. Made permanent by OBBBA 2026. On $50,000 net profit: $10,000 deduction, saving ~$2,200 at 22% bracket.
20% of net profit
Education & Professional Development
Job-Related Education & Courses
Online courses, workshops, certifications that maintain or improve skills required for your current business. Not for new career.
100%
Books, Journals & Trade Publications
Industry-specific books, magazines, trade publications, and professional membership fees directly related to your business.
100%
Business Meals (50%)
Meals with clients or business partners where business is discussed. Keep receipts and note the business purpose and attendees.
50%

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© 2026 1099Deductions.com  •  Not affiliated with the IRS.
1099Deductions.com provides educational information to help U.S. gig workers and independent contractors understand common tax deductions. We are not the IRS or a tax preparation company, and nothing on this site is personalized tax or legal advice. For official guidance, refer to IRS resources and consult a CPA or enrolled agent.
Data sourced from IRS.gov • Publication 334 • Schedule C Instructions (2026).

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