Where does this expense go on Schedule C?

Search a Schedule C categories list of 95 common expenses.

Use the business portion only. The correct treatment depends on the facts. These are starting points based on IRS Schedule C instructions. Line references reflect the current published form. Check the form for the year you file.

Search expenses, lines or notes

95 expenses

Common business expenses and Schedule C categories
Expense	Where it goes	Note
Facebook ads	Line 8: Advertising	Business advertising costs. Personal promotion costs are not deductible.
Google ads	Line 8: Advertising	Business advertising costs. Personal promotion costs are not deductible.
Instagram ads	Line 8: Advertising	Business advertising costs. Personal promotion costs are not deductible.
Print ads	Line 8: Advertising	Business advertising costs. Personal promotion costs are not deductible.
Business cards	Line 8: Advertising	Business advertising costs. Personal promotion costs are not deductible.
Promotional flyers	Line 8: Advertising	Business advertising costs. Personal promotion costs are not deductible.
Website advertising	Line 8: Advertising	Business advertising costs. Personal promotion costs are not deductible.
Upwork fees	Line 10: Commissions and fees	Business transaction or commission fees. Do not deduct fees twice if already netted from income.
Merchant fees Stripe/PayPal	Line 10: Commissions and fees	Business transaction or commission fees. Do not deduct fees twice if already netted from income.
Sales commissions	Line 10: Commissions and fees	Business transaction or commission fees. Do not deduct fees twice if already netted from income.
Referral commissions	Line 10: Commissions and fees	Business transaction or commission fees. Do not deduct fees twice if already netted from income.
Payment processing fees	Line 10: Commissions and fees	Business transaction or commission fees. Do not deduct fees twice if already netted from income.
Contractor payments	Line 11: Contract labor	Payments to nonemployees for business services. Information returns may be required. Exclude labor included in cost of goods sold.
Freelance designer	Line 11: Contract labor	Payments to nonemployees for business services. Information returns may be required. Exclude labor included in cost of goods sold.
Virtual assistant	Line 11: Contract labor	Payments to nonemployees for business services. Information returns may be required. Exclude labor included in cost of goods sold.
Subcontractor labor	Line 11: Contract labor	Payments to nonemployees for business services. Information returns may be required. Exclude labor included in cost of goods sold.
Freelance writer	Line 11: Contract labor	Payments to nonemployees for business services. Information returns may be required. Exclude labor included in cost of goods sold.
Equipment over $2,500	Line 13: Depreciation and Section 179	Capital assets may require depreciation or qualify for expensing. A qualifying de minimis safe harbor may apply. Check eligibility before deducting the full cost.
Business computer	Line 13: Depreciation and Section 179	Capital assets may require depreciation or qualify for expensing. A qualifying de minimis safe harbor may apply. Check eligibility before deducting the full cost.
Office furniture	Line 13: Depreciation and Section 179	Capital assets may require depreciation or qualify for expensing. A qualifying de minimis safe harbor may apply. Check eligibility before deducting the full cost.
Camera equipment	Line 13: Depreciation and Section 179	Capital assets may require depreciation or qualify for expensing. A qualifying de minimis safe harbor may apply. Check eligibility before deducting the full cost.
Business machinery	Line 13: Depreciation and Section 179	Capital assets may require depreciation or qualify for expensing. A qualifying de minimis safe harbor may apply. Check eligibility before deducting the full cost.
Business liability insurance	Line 15: Insurance	Business insurance other than health insurance.
Professional liability insurance	Line 15: Insurance	Business insurance other than health insurance.
Business property insurance	Line 15: Insurance	Business insurance other than health insurance.
Cyber insurance	Line 15: Insurance	Business insurance other than health insurance.
Business loan interest	Line 16b: Other interest	Deduct only business interest, subject to applicable limits. Principal payments are not deductible.
Business credit card interest	Line 16b: Other interest	Deduct only business interest, subject to applicable limits. Principal payments are not deductible.
Accounting fees	Line 17: Legal and professional services	Fees directly related to operating your business. Asset acquisition costs may need capitalization.
Tax preparation business portion	Line 17: Legal and professional services	Fees directly related to operating your business. Asset acquisition costs may need capitalization.
Attorney business fees	Line 17: Legal and professional services	Fees directly related to operating your business. Asset acquisition costs may need capitalization.
Bookkeeping services	Line 17: Legal and professional services	Fees directly related to operating your business. Asset acquisition costs may need capitalization.
Canva subscription	Line 18 or Line 27a	Commonly reported on office expense or other expenses for ordinary business subscriptions. Use a consistent category. Purchased software may need different treatment.
Software subscriptions	Line 18 or Line 27a	Commonly reported on office expense or other expenses for ordinary business subscriptions. Use a consistent category. Purchased software may need different treatment.
Cloud storage	Line 18 or Line 27a	Commonly reported on office expense or other expenses for ordinary business subscriptions. Use a consistent category. Purchased software may need different treatment.
Project management software	Line 18 or Line 27a	Commonly reported on office expense or other expenses for ordinary business subscriptions. Use a consistent category. Purchased software may need different treatment.
Video meeting subscription	Line 18 or Line 27a	Commonly reported on office expense or other expenses for ordinary business subscriptions. Use a consistent category. Purchased software may need different treatment.
Email service subscription	Line 18 or Line 27a	Commonly reported on office expense or other expenses for ordinary business subscriptions. Use a consistent category. Purchased software may need different treatment.
Printer paper	Line 18: Office expense	Ordinary office costs. Inventory and capital assets belong elsewhere.
Printer ink	Line 18: Office expense	Ordinary office costs. Inventory and capital assets belong elsewhere.
Postage	Line 18: Office expense	Ordinary office costs. Inventory and capital assets belong elsewhere.
Envelopes	Line 18: Office expense	Ordinary office costs. Inventory and capital assets belong elsewhere.
Pens	Line 18: Office expense	Ordinary office costs. Inventory and capital assets belong elsewhere.
Office stationery	Line 18: Office expense	Ordinary office costs. Inventory and capital assets belong elsewhere.
PO box rental	Line 18: Office expense	Ordinary office costs. Inventory and capital assets belong elsewhere.
Office rent	Line 20b: Rent or lease, other business property	Business premises only. Home office expenses follow separate rules.
Coworking desk	Line 20b: Rent or lease, other business property	Business premises only. Home office expenses follow separate rules.
Studio rent	Line 20b: Rent or lease, other business property	Business premises only. Home office expenses follow separate rules.
Storage unit rent	Line 20b: Rent or lease, other business property	Business premises only. Home office expenses follow separate rules.
Equipment rental	Line 20a: Rent or lease, vehicles and equipment	Business-use share. Vehicle rules and inclusion amounts may apply.
Business vehicle lease	Line 20a: Rent or lease, vehicles and equipment	Business-use share. Vehicle rules and inclusion amounts may apply.
Equipment repairs	Line 21: Repairs and maintenance	Ordinary repairs. Improvements that add value or extend life may need capitalization.
Office repairs	Line 21: Repairs and maintenance	Ordinary repairs. Improvements that add value or extend life may need capitalization.
Computer repairs	Line 21: Repairs and maintenance	Ordinary repairs. Improvements that add value or extend life may need capitalization.
Cleaning supplies	Line 22: Supplies	Business supplies used during the year. Materials included in inventory or cost of goods sold go in Part III instead.
Small tools	Line 22: Supplies	Business supplies used during the year. Materials included in inventory or cost of goods sold go in Part III instead.
Packaging supplies	Line 22: Supplies	Business supplies used during the year. Materials included in inventory or cost of goods sold go in Part III instead.
Art supplies	Line 22: Supplies	Business supplies used during the year. Materials included in inventory or cost of goods sold go in Part III instead.
Business licenses	Line 23: Taxes and licenses	Eligible business taxes and licenses. Federal income tax and your own SE tax do not belong here.
Business permits	Line 23: Taxes and licenses	Eligible business taxes and licenses. Federal income tax and your own SE tax do not belong here.
State business taxes	Line 23: Taxes and licenses	Eligible business taxes and licenses. Federal income tax and your own SE tax do not belong here.
Employer payroll taxes	Line 23: Taxes and licenses	Eligible business taxes and licenses. Federal income tax and your own SE tax do not belong here.
Business airfare	Line 24a: Travel	Ordinary and necessary travel away from your tax home for business. Keep records and exclude personal costs.
Business hotel	Line 24a: Travel	Ordinary and necessary travel away from your tax home for business. Keep records and exclude personal costs.
Business train fare	Line 24a: Travel	Ordinary and necessary travel away from your tax home for business. Keep records and exclude personal costs.
Business taxi	Line 24a: Travel	Ordinary and necessary travel away from your tax home for business. Keep records and exclude personal costs.
Business rideshare	Line 24a: Travel	Ordinary and necessary travel away from your tax home for business. Keep records and exclude personal costs.
Business meals	Line 24b: Deductible meals, generally 50%	Qualifying business meals are generally limited to 50%. Keep the business purpose and receipt. Entertainment is generally not deductible.
Client lunch	Line 24b: Deductible meals, generally 50%	Qualifying business meals are generally limited to 50%. Keep the business purpose and receipt. Entertainment is generally not deductible.
Travel meals	Line 24b: Deductible meals, generally 50%	Qualifying business meals are generally limited to 50%. Keep the business purpose and receipt. Entertainment is generally not deductible.
Phone bill	Line 25: Utilities	Business-use share only. Basic service on the first home telephone line is not deductible. Home office utilities follow home office rules.
Business internet	Line 25: Utilities	Business-use share only. Basic service on the first home telephone line is not deductible. Home office utilities follow home office rules.
Office electricity	Line 25: Utilities	Business-use share only. Basic service on the first home telephone line is not deductible. Home office utilities follow home office rules.
Office water	Line 25: Utilities	Business-use share only. Basic service on the first home telephone line is not deductible. Home office utilities follow home office rules.
Office gas	Line 25: Utilities	Business-use share only. Basic service on the first home telephone line is not deductible. Home office utilities follow home office rules.
Employee salaries	Line 26: Wages	Employee pay, excluding your own draws. Do not include wages deducted elsewhere.
Employee bonuses	Line 26: Wages	Employee pay, excluding your own draws. Do not include wages deducted elsewhere.
Bank fees	Line 27a: Other expenses	Commonly reported on other expenses and itemized in Part V. Education must maintain or improve skills in your existing business.
Business education	Line 27a: Other expenses	Commonly reported on other expenses and itemized in Part V. Education must maintain or improve skills in your existing business.
Professional dues	Line 27a: Other expenses	Commonly reported on other expenses and itemized in Part V. Education must maintain or improve skills in your existing business.
Trade journals	Line 27a: Other expenses	Commonly reported on other expenses and itemized in Part V. Education must maintain or improve skills in your existing business.
Website hosting	Line 27a: Other expenses	Commonly reported on other expenses and itemized in Part V. Education must maintain or improve skills in your existing business.
Domain renewal	Line 27a: Other expenses	Commonly reported on other expenses and itemized in Part V. Education must maintain or improve skills in your existing business.
Health insurance	Not Schedule C: Schedule 1, line 17	Self-employed health insurance may qualify for a separate deduction, subject to eligibility and income limits.
Home office	Line 30: Business use of home	Eligible exclusive and regular business use. Use Form 8829 for actual expenses or the simplified method at $5 per square foot, up to 300 square feet.
Mileage	Line 9: Car and truck expenses	Eligible business miles: 72.5 cents Jan to Jun 2026 and 76 cents Jul to Dec 2026. Keep a mileage log. Commuting is personal.
Business parking	Line 9: Car and truck expenses	Business parking and tolls may be deductible in addition to standard mileage. Commuting costs are excluded.
Business tolls	Line 9: Car and truck expenses	Business parking and tolls may be deductible in addition to standard mileage. Commuting costs are excluded.
Inventory purchases	Part III: Cost of goods sold	Account for inventory and cost of goods sold rather than deducting the same cost as an operating expense.
Raw materials for products	Part III: Cost of goods sold	Account for inventory and cost of goods sold rather than deducting the same cost as an operating expense.
Owner draws	Not a Schedule C deduction	Personal expenses, owner withdrawals, federal income tax and most entertainment costs are not business deductions.
Personal groceries	Not a Schedule C deduction	Personal expenses, owner withdrawals, federal income tax and most entertainment costs are not business deductions.
Commuting	Not a Schedule C deduction	Personal expenses, owner withdrawals, federal income tax and most entertainment costs are not business deductions.
Federal income tax	Not a Schedule C deduction	Personal expenses, owner withdrawals, federal income tax and most entertainment costs are not business deductions.
Entertainment	Not a Schedule C deduction	Personal expenses, owner withdrawals, federal income tax and most entertainment costs are not business deductions.

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