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    Schedule C Category Checker

    Type any business expense and instantly see whether it's deductible — and the exact Schedule C line it belongs on.

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    General guidance, not tax advice. Deductibility depends on your specific business. Verify with the IRS Schedule C instructions or a tax professional.

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    Every Schedule C expense category

    Line 8 — Advertising

    DeductibleAdvertising & online ads: Fully deductible — online ad spend, print ads, business cards, and marketing.

    Line 9 — Car and truck expenses

    Partly deductibleCar & truck expenses: Business-use portion only. Use the standard mileage rate (67¢/mile for 2026) or actual expenses — not both. Commuting doesn't count.

    Line 11 — Contract labor

    DeductibleContract labor: Payments to independent contractors. Issue a 1099-NEC if you pay one $600 or more in a year.

    Line 13 — Depreciation and Section 179

    DeductibleEquipment (laptop, camera, etc.): Larger equipment is depreciated over time, or expensed immediately under Section 179. A business laptop qualifies.

    Line 15 — Insurance (other than health)

    DeductibleBusiness insurance: Business liability, property, and E&O insurance. NOT health insurance — that's a personal adjustment on Form 1040.

    Schedule 1 (not Schedule C) — Self-employed health insurance deduction

    Not deductibleHealth insurance premiums: Not a Schedule C expense. Self-employed health premiums are deducted as an adjustment to income on Schedule 1, not against business profit.

    Line 17 — Legal and professional services

    DeductibleLegal & professional services: Fees for accountants, bookkeepers, lawyers, and tax prep related to your business.

    Line 18 — Office expense

    DeductibleOffice expense: Everyday office consumables — paper, postage, printer ink, small office items.

    Line 20 — Rent or lease

    DeductibleRent or lease: Rent for business space (20b) or leased equipment/vehicles (20a). A dedicated home office goes on Line 30 instead.

    Line 21 — Repairs and maintenance

    DeductibleRepairs & maintenance: Repairs that keep business property working (not improvements, which are depreciated).

    Line 22 — Supplies

    DeductibleSupplies: Consumable supplies and small tools used in your business within the year.

    Line 23 — Taxes and licenses

    DeductibleTaxes & licenses: Business licenses, permits, and certain business taxes. NOT your federal income tax.

    Line 24a — Travel

    DeductibleBusiness travel: Overnight business travel away from your tax home — flights, hotels, rental cars. 100% deductible (meals are separate, see Line 24b).

    Line 24b — Meals

    Partly deductibleBusiness meals: Generally 50% deductible when there's a business purpose and you're with a client or traveling. Keep the receipt and note who/why.

    Line 25 — Utilities

    Partly deductibleUtilities & phone: Business-use portion only. A phone used 60% for business = deduct 60%. Home-office utilities go on Form 8829 (Line 30) instead.

    Line 27a — Other expenses

    DeductibleSoftware, fees & other: Software subscriptions, bank/merchant fees, professional dues, and other ordinary business costs that don't fit a named line.

    Line 30 — Home office (Form 8829)

    Partly deductibleHome office: Deductible only for space used regularly and exclusively for business. Simplified method = $5/sq ft up to 300 sq ft, or actual expenses via Form 8829.

    Not deductible — Personal

    Not deductibleCommuting: Driving between home and your regular workplace is personal commuting — never deductible, even for the self-employed.
    Not deductibleEveryday clothing: Regular clothing isn't deductible even if you only wear it for work. Only specialized gear/uniforms not suitable for everyday use qualify (Line 22/27).
    Not deductiblePersonal meals: Meals with no business purpose (eating alone, groceries) are personal and not deductible.
    Not deductiblePolitical donations: Political contributions are never deductible as a business expense.
    Not deductibleFines & penalties: Government fines and penalties (tickets, IRS penalties) are specifically nondeductible.

    Schedule A (not Schedule C) — Itemized deduction

    Not deductibleCharitable donations: Charitable gifts by a sole proprietor go on Schedule A (if you itemize), not Schedule C.

    For deeper detail on specific categories, see our complete Schedule C expense categories guide, the home office deduction (Line 30), and the vehicle deduction (Line 9).

    Frequently asked questions

    How do I know which Schedule C line an expense goes on?

    Match the expense to its category — advertising goes on Line 8, contract labor on Line 11, supplies on Line 22, and so on. Type the expense into the checker above to see the line and whether it's deductible.

    Are business meals fully deductible?

    Generally no — business meals are 50% deductible when there's a clear business purpose (Line 24b). Keep the receipt and note who you met with and why.

    Can I deduct my car or commuting?

    Business driving is deductible (Line 9) using either the standard mileage rate or actual expenses, but ordinary commuting between home and your regular workplace is never deductible.

    Is my home office deductible?

    Only if the space is used regularly and exclusively for business. It goes on Line 30 — use the simplified method ($5/sq ft up to 300 sq ft) or actual expenses via Form 8829.

    Is health insurance a Schedule C expense?

    No. Self-employed health insurance premiums are deducted as an adjustment to income on Schedule 1, not as a business expense on Schedule C.

    Is this tax advice?

    No — it's free general guidance to help you categorize expenses. Confirm anything specific with the IRS or a tax professional.