Tax guides · For freelancers, consultants & the self-employed
The freelancer deduction checklist: line by line
Self-employment tax runs about 15.3% before income tax even starts. Deductions are the dial that turns it down — every legitimate business expense you capture lowers both. This is the working checklist, mapped to the Schedule C lines your tax software will ask about.
Form 8829 / SimplifiedHome office
A space used regularly and exclusively for work qualifies. The simplified method is a flat rate per square foot (up to 300 sq ft); the regular method prorates rent or mortgage interest, utilities, and insurance by your office's share of the home. Renters benefit enormously and most don't claim it.
Lines 8, 18, 27aThe everyday stack
Software & subscriptions — design tools, AI tools, cloud storage, project management, your accounting app.
Hardware — laptop, monitor, microphone, the chair saving your back; business-use share.
Phone & internet — the business-use percentage of both bills, every month.
Website — domain, hosting, templates, plugins.
Advertising — paid ads, business cards, the logo you commissioned.
Lines 10, 17, 27aPeople you pay
Contractors — the editor, the VA, the designer (Form 1099-NEC may apply when you pay them $600+).
Professional services — your accountant, a lawyer reviewing a contract.
Payment processing fees — Stripe, PayPal, and platform cuts. Your 1099-K shows gross; the fees are your deduction.
Lines 9, 24a, 24bMovement and meetings
Mileage to client meetings and work errands at the IRS standard rate (set annually — verify the current figure at irs.gov), or actual vehicle costs prorated.
Travel — flights, hotels, baggage for bona fide business trips.
Meals — generally 50% deductible when there's a clear business purpose and someone to discuss it with. Write the client's name on the receipt; future-you will need it.
Beyond Schedule CThe big ones filed elsewhere
Health insurance premiums — often deductible for the self-employed as a separate 1040 adjustment. Frequently worth thousands.
Retirement contributions — SEP-IRA or Solo 401(k) contributions reduce taxable income with high limits.
Half of self-employment tax — deducted automatically; know it exists so you don't fear the 15.3% at full sticker.
QBI — many freelancers qualify for the qualified business income deduction on top of everything above; income limits apply, ask your tax pro.
Education — courses and books that maintain or improve skills in your current field.
The substantiation rule: a deduction without a record is a deduction you can't defend. The IRS standard is receipts plus a note of the business purpose — kept at the time, not reconstructed in April from a shoebox and optimism.
The honest partWhy freelancers overpay
Not because the rules are secret — because capturing fifty small expenses across twelve months is tedious, and tedious things lose to deadlines. The freelancers who pay the least tax aren't more aggressive; they just have better records on more expenses.
Snap it. Deduct it. Done.
stub. scans any receipt in seconds, finds the deduction, and maps it to the right Schedule C line — with a clean year-end export your accountant will love. 15 free scans a month.
This guide is general education, not tax advice. Tax rules change and individual situations differ — confirm current rates and rules at irs.gov or with a tax professional before filing.