Tax guide for freelancers

Tax deductions for freelancers

What freelance writers, designers, developers, and other independent workers can usually write off.

Published by Cadus Labs LLC · Last updated November 9, 2026 · How we write these guides

Based on IRS Publication 334, the Instructions for Schedule C, and IRS Publication 463.

Common write-offs

A cost generally has to be ordinary and necessary for your work, and if you also use something personally, only the business share counts.

Common business deductions for freelancers
ExpenseHow it's usually handled
Software and subscriptionsTools you pay for to do the work
Home office$5 per square foot up to 300 square feet, or actual costs. The space has to be used regularly and only for business
Phone and internetThe business share only
Computer and monitorsGenerally depreciated. Without an applicable financial statement, you can elect to deduct items up to $2,500 each under the de minimis safe harbor
Platform and payment feesMarketplace commissions and processing fees are business expenses
Website and portfolioDomain, hosting, and design costs
CoursesIf they maintain or improve skills for your current work, not if they qualify you for a new trade

Report what clients paid, then deduct the fees

If a marketplace pays you after taking its cut, don't report only what reached your bank. Report the gross amount as income and deduct the fee, so that your numbers match any 1099 you receive.

Keep the proof as you go

Keep receipts, invoices, and bank records for everything you deduct, and log business miles as you drive them. IRS Publication 463 says you can't deduct amounts you approximate or estimate. Cadus keeps receipts, bank transactions, and mileage together, sorted into Schedule C categories.

Recordkeeping checklist

Save a receipt or invoice for every business purchase.
Log business miles as you drive them.
Separate business and personal use of shared items.
Ask a tax professional about large equipment purchases.

Free tools for this

Calculator

1099 and Self-Employment Tax Calculator

Enter your 1099 income and business expenses to estimate self-employment tax, federal income tax, and what to set aside each quarter. No sign-up, and nothing you type is saved.

Calculator

Mileage Deduction Calculator

Estimate the standard mileage deduction for U.S. business driving, then use Cadus to keep mileage, expenses, receipts, invoices, and tax reports organized.

Template

Business Expense Log Template

Copy this table to start organizing business purchases, receipt proof, categories, and business purpose before moving records into Cadus.

Template

Receipt Tracker Template

Use this receipt tracker to see which purchases have proof, which receipts are missing, and which items still need review.

Official sources

IRS Publication 334IRS Instructions for Schedule CIRS Publication 463

Related guides

Self-employed tax guide

Self-Employed Tax Deductions

What you can write off when you're self-employed: mileage, home office, phone, supplies, meals, insurance, and more, with the IRS rules and limits.

Schedule C education

Schedule C Expense Categories

Every Schedule C expense line in plain English: what goes on each one, what doesn't, and the records to keep for self-employed workers.

Estimated tax guide

Quarterly Estimated Taxes

2026 estimated tax due dates, who has to pay, how to avoid the penalty, and a worked example for a self-employed worker earning $60,000.

Freelancers Deductions FAQ

Can freelancers deduct a home office?

Yes, if the space is used regularly and only for your business and it meets the IRS tests.

Are online courses deductible for freelancers?

Generally yes if they maintain or improve skills for your current work, but not if they qualify you for a new trade.

Cadus educational content is not tax, legal, or accounting advice. Tax rules can change, and individual facts matter. Review official guidance or speak with a qualified tax professional before filing.