Small Business1099 Contractors
Common Write-Offs for 1099 Contractors
Ordinary and necessary expenses self-employed individuals commonly deduct.
Common expenses
- Supplies and materials
- Software and subscriptions
- Business phone/internet (business portion)
- Marketing and advertising
- Professional services (bookkeeping, legal, contractor help)
Vehicle & travel
- Business mileage (keep a mileage log)
- Parking and tolls (business)
- Business travel (airfare, hotels) when primarily for work
- Meals may be limited — keep receipts and notes
Home office (if eligible)
- Dedicated workspace used regularly for business
- Portion of rent or mortgage interest, utilities, insurance (based on square footage)
- Office supplies or furniture (depending on use and cost)
Education
- Courses or books that maintain or improve skills in your current business
- Licensing and continuing education fees (if related to your work)
Pro tip
Keep receipts and a simple spreadsheet of totals by category. Strong records reduce stress and help maximize legitimate deductions.
Note: This is general information and not tax advice for your specific situation.