Guides
Tax deduction guides for 1099 and LLC owners
Plain answers to the questions small business owners ask most. Each guide has a worked example, the records to keep and the IRS sources. Tax year 2026.
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- Is a laptop tax deductible?Yes, for the share you use for work. Under $2,500 you can usually deduct it this year.
- Is a cell phone tax deductible?Yes, for the business share of the plan and the phone. Keep a simple note of how you split it.
- Home office deduction: who qualifies and how muchYes, if a space is used regularly and only for business. Up to $1,500 a year the simple way.
- Business mileage and car deduction for 2026Business driving counts, your commute does not. 72.5 cents a mile to June 30 and 76 cents after.
- Are business meals tax deductible?Usually 50%, tax and tip included. Golf and event tickets are not deductible.
- Is business travel tax deductible?Yes, when business keeps you away overnight. Meals on the trip count at 50%.
- Are software and subscriptions tax deductible?Yes, in the year you pay, for the share you use for work. That includes AI tools.
- Is home internet tax deductible for a business?Yes, for the business share of the bill. It goes on the utilities line.
- Is a coworking membership tax deductible?Yes. It counts as rent for space you use in the business. Club dues do not.
- Are business gifts tax deductible?Yes, up to $25 per person per year. Wrapping and shipping are outside the limit.
- Are courses and education tax deductible?Yes, when it improves skills you already use. Training for a new trade does not count.
- Is work clothing tax deductible?Only uniforms and gear not suited to everyday wear. A suit is personal, even if you wear it only for work.