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Small Business Tax Deduction Library

27 deep-dive guides, IRS references, eligibility rules, calculation walkthroughs, common mistakes, real-world examples, and FAQs, for small business owners, LLCs, S-corps, and self-employed founders.

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Vehicle & Travel

Home & Office

Home Office

§280A; Form 8829

Regular & exclusive use of a home workspace.

Depreciation

Equipment

§167; MACRS

Depreciable tangible business property.

Section 179

§179; Form 4562

Immediate expensing of qualifying property.

Bonus Depreciation

§168(k); Form 4562

Additional first-year depreciation.

Operations

Software

§162; §179

Off-the-shelf and SaaS software deductions.

Business Insurance

§162; Pub. 535

Liability, property, and other business policies.

Office Supplies

§162

Consumables used in the business.

Professional Fees

§162; §212

Legal, accounting, and consulting fees.

Rent

§162; Reg. 1.162-11

Business real estate and equipment rent.

Utilities

§162

Electric, gas, water, and waste services.

Internet

§162

Business-use portion of internet service.

Phone

§162; §280F(d)(4)

Business phone service and equipment.

Growth

Advertising & Marketing

§162; Reg. 1.162-1

Ordinary and necessary marketing spend.

Continuing Education

§162; Reg. 1.162-5

Education that maintains/improves skills.

Business Gifts

§274(b)

$25 per recipient annual limit rules.

People

Contract Labor

§162; Form 1099-NEC

Payments to 1099 independent contractors.

Payroll

§162; §3101; §3111

Wages, salaries, and payroll taxes.

Retirement Contributions

§401; §408(k); §408(p)

SEP-IRA, SIMPLE, Solo 401(k), defined benefit.

Health Insurance

§162(l); §106

Self-employed health insurance & premiums.

Advanced

Bad Debt

§166

Business bad debt write-offs.

Inventory & COGS

§471; §263A; §448(c)

COGS, §263A, and small taxpayer rules.

Research & Development

§174; §41 credit

R&D expensing and §174 capitalization.

Cost Segregation

§168; Rev. Proc. 2015-13

Accelerating depreciation on real estate.

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