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.
| Expense | How it's usually handled |
|---|---|
| Mowers, trailers, and trimmers | Generally depreciated. Without an applicable financial statement, you can elect to deduct items up to $2,500 each under the de minimis safe harbor |
| Fuel for mowers and equipment | A supply expense, separate from your vehicle costs |
| Plants, mulch, and stone | Business costs for materials you use on jobs |
| Dump and disposal fees | A business expense |
| Truck costs | Standard mileage rate or actual costs, not both |
| Licenses and pesticide certifications | Costs required for your work |
| Crew paid as contractors | Contract labor. You may need to file Form 1099-NEC at $2,000 or more for 2026 |