Self-Employed Deductions Checklist for Freelancers and Gig Workers

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Income records 0 of 4

• All 1099-NEC and 1099-K forms — compare to your own records
• Platform earnings summaries — download yearly statements from each app
• Cash and direct payments — invoices and bank deposits
• Refunds and chargebacks — subtract what you returned

Vehicle 0 of 4

• Mileage log — date, destination, purpose, miles for every business trip
• Start and end of year odometer readings — supports your total miles
• Parking and tolls — deductible in addition to the standard mileage rate
• Actual expense records (if not using the standard rate) — gas, insurance, repairs, depreciation

Home and equipment 0 of 4

• Home office measurements and photos — regular and exclusive use
• Utility, rent or mortgage interest records — for the regular method
• Equipment receipts — computers, tools, furniture
• Software and subscriptions — business use only or business share

Operating costs 0 of 8

• Advertising and website — hosting, domain, ads
• Supplies and materials — inventory and consumables
• Professional fees — accountant, attorney, consultant
• Phone and internet business share — keep a reasonable allocation
• Insurance, licenses and permits — business-related only
• Bank and processing fees — merchant and platform fees
• Education and training — tied to your current business
• Business travel and meals — keep who, what, why, and amounts

Adjustments 0 of 4

• Self-employed health insurance premiums — subject to rules
• Retirement contributions — SEP-IRA, solo 401(k), SIMPLE
• Half of self-employment tax — calculated on Schedule SE
• Estimated tax payments made — dates and amounts, to claim credit

Year-end 0 of 3

• Reconcile bank and card statements — categorize every expense
• Set aside records for at least three years — see recordkeeping
• Plan next year’s estimates — see estimated taxes

How to use this checklist well

Print it in January, then work through it with your bookkeeping or spreadsheet. For each box you check, make sure you can point to a receipt, statement or log entry. If an expense is part personal and part business — a phone plan, a car, a home — decide on a reasonable business percentage and write down how you arrived at it. Reasonable and consistent allocation methods hold up better than round-number guesses. If you are unsure whether something is deductible, check the home office rules, the mileage rates page, or the IRS’s Publication 535, or ask a tax professional before you claim it.

Official sources

• IRS: About Schedule C
• IRS Publication 535: Business expenses
• IRS Publication 334: Tax guide for small business
• IRS: Self-Employed Individuals Tax Center