Self-Employment & 1099

The Freelancer Tax Deduction Checklist (2024)

Every legitimate deduction saves you ordinary income tax plus 15.3% self-employment tax. That's a 35–50% return on every dollar you track. Here's the full list.

Home and office

  • Home office (simplified or actual)
  • Coworking memberships
  • Office furniture and equipment
  • Internet (business %)
  • Cell phone (business %)

Software, subscriptions, tools

  • SaaS subscriptions used for work
  • Domain names and hosting
  • Design assets, stock photos, fonts
  • Cloud storage, password managers
  • Industry-specific tools and equipment

Vehicle and travel

  • Business mileage (67¢/mi in 2024) — log every trip
  • Parking and tolls
  • Airfare, lodging, ground transport for business travel
  • 50% of meals while traveling for business

Education and professional growth

  • Courses that maintain or improve current skills
  • Books, audiobooks, podcasts (business-related)
  • Conferences and registration fees
  • Professional memberships and licenses

Insurance and benefits (self-employed)

  • Self-employed health insurance — above-the-line deduction, full premium for you/spouse/dependents
  • Long-term care insurance (age-based limits)
  • Business liability insurance

Retirement contributions

  • SEP-IRA — up to 20% of net SE earnings
  • Solo 401(k) — up to $69,000 in 2024 (more if 50+)
  • SIMPLE IRA — $16,000 employee deferral in 2024

These reduce income tax (not SE tax) but the savings are large.

Marketing and client acquisition

  • Website costs and SEO services
  • Paid ads (Google, Meta, LinkedIn)
  • Business cards, branding, logo design
  • Networking event tickets

Professional services and fees

  • Accountant and bookkeeper fees
  • Legal fees related to the business
  • Bank fees and payment processor fees (Stripe, PayPal)
  • Business loan interest

The QBI deduction (don't forget)

Most self-employed people get a 20% Qualified Business Income deduction on net business profit, subject to income phaseouts. It's automatic in tax software but worth verifying.

Run your own numbers

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