FREELANCE TAX DEDUCTIONS CHECKLIST — 2026 ========================================== A comprehensive checklist covering all 12 deduction categories. Review before filing to ensure you haven't missed any write-offs. Column key: [ ] = Not yet captured [x] = Captured and documented [N/A] = Does not apply to your situation Documentation requirements are listed under each item. ────────────────────────────────────────────────────────────── CATEGORY 01: HOME OFFICE ────────────────────────────────────────────────────────────── [ ] Office square footage measured and recorded Documentation: Note or photo with measurements [ ] Total home square footage measured and recorded Documentation: Lease, tax records, or personal measurement [ ] Office space is used EXCLUSIVELY for business Documentation: Photo showing dedicated workspace [ ] Method selected: Simplified ($5/sq ft, max $1,500) OR Regular (% of expenses) Documentation: Calculation worksheet [ ] If Regular Method: All home expense receipts collected Documentation: Rent/mortgage, utilities, renter's/homeowner's insurance Did you capture this? ___________________________________________ ────────────────────────────────────────────────────────────── CATEGORY 02: COMPUTER & EQUIPMENT ────────────────────────────────────────────────────────────── [ ] All business equipment purchases listed (computer, monitor, desk, chair, etc.) Documentation: Receipts showing date and amount [ ] Business-use percentage determined for shared equipment Documentation: Written estimate of business vs. personal use [ ] Section 179 election applied (deduct full cost in year of purchase) Documentation: Form 4562 if required; keep purchase receipt [ ] Equipment purchased this year noted (date matters for Section 179) Documentation: Purchase receipt with date Did you capture this? ___________________________________________ ────────────────────────────────────────────────────────────── CATEGORY 03: SOFTWARE SUBSCRIPTIONS ────────────────────────────────────────────────────────────── [ ] All software subscriptions listed: Design tools (Adobe, Figma, Canva): _________________________ Project management (Notion, Asana, Trello): _________________ Communication (Slack, Zoom, Loom): __________________________ Invoicing/accounting (FreshBooks, Wave, QuickBooks): _________ Cloud storage (Dropbox, Google Drive): ______________________ AI tools (ChatGPT Plus, Midjourney, etc.): __________________ Other: _____________________________________________________ Documentation: Bank/credit card statements or receipts for each [ ] Subscriptions paid annually noted (full year deductible in year paid) Documentation: Payment confirmation email Did you capture this? ___________________________________________ ────────────────────────────────────────────────────────────── CATEGORY 04: PHONE & INTERNET ────────────────────────────────────────────────────────────── [ ] Business-use percentage of phone estimated Documentation: Written estimate or usage log [ ] Business-use percentage of internet estimated Documentation: Written estimate of work vs. personal use [ ] Total phone bills for the year totaled Documentation: Monthly statements or annual summary [ ] Total internet bills for the year totaled Documentation: Monthly statements or annual summary [ ] Deductible amount calculated (bill total × business %) Documentation: Calculation noted in records Did you capture this? ___________________________________________ ────────────────────────────────────────────────────────────── CATEGORY 05: HEALTH INSURANCE PREMIUMS ────────────────────────────────────────────────────────────── [ ] Self-employed health insurance deduction applies (not eligible for employer plan) Documentation: Confirm no employer plan available [ ] Total premiums paid for medical insurance Documentation: Insurance statements or annual summary from insurer [ ] Total premiums paid for dental insurance Documentation: Insurance statements [ ] Total premiums paid for vision insurance Documentation: Insurance statements [ ] Family members covered noted (spouse, dependents all deductible) Documentation: Insurance policy showing covered members Did you capture this? ___________________________________________ ────────────────────────────────────────────────────────────── CATEGORY 06: RETIREMENT CONTRIBUTIONS ────────────────────────────────────────────────────────────── [ ] Account type identified: SEP-IRA / Solo 401(k) / SIMPLE IRA Documentation: Account statement from brokerage [ ] Total contributions for the year calculated Documentation: Contribution confirmations from brokerage [ ] Contribution limits verified: SEP-IRA: 25% of net SE income, max $70,000 (2026) Solo 401(k): Employee: $23,500 + Employer: 25% of net SE income, max $70,000 [ ] Contributions made before tax filing deadline (SEP-IRA can be funded up to April 15) Documentation: Contribution confirmation dated before deadline Did you capture this? ___________________________________________ ────────────────────────────────────────────────────────────── CATEGORY 07: BUSINESS TRAVEL ────────────────────────────────────────────────────────────── [ ] All business trips listed with dates and business purpose Documentation: Itinerary, calendar entries, meeting confirmations [ ] Airfare/train receipts collected Documentation: Booking confirmations or receipts [ ] Hotel receipts collected Documentation: Folios or booking confirmations [ ] Rental car receipts collected Documentation: Rental agreements [ ] Transportation receipts (Uber, Lyft, taxi, parking) collected Documentation: App receipts or paper receipts [ ] Trip was primarily for business (personal extension days separated) Documentation: Note on each trip's business vs. personal days Did you capture this? ___________________________________________ ────────────────────────────────────────────────────────────── CATEGORY 08: BUSINESS MEALS ────────────────────────────────────────────────────────────── [ ] All business meals listed (50% deductible) Documentation: Receipt + note on who attended and business purpose [ ] Who attended each meal documented Documentation: Written note with names and relationship to business [ ] Business topic discussed for each meal documented Documentation: Brief note on purpose (e.g., "Q3 project debrief with Client X") [ ] Meals over $75 have original receipts Documentation: Physical or digital receipt [ ] Solo meals excluded (only meals with a business contact are deductible) Documentation: N/A — remove any solo meals from your list Did you capture this? ___________________________________________ ────────────────────────────────────────────────────────────── CATEGORY 09: PROFESSIONAL DEVELOPMENT ────────────────────────────────────────────────────────────── [ ] Online courses purchased (Udemy, Coursera, Skillshare, etc.) Documentation: Purchase receipts or order confirmations [ ] Books and publications (business/professional topics only) Documentation: Receipts or order history [ ] Conferences and workshops attended Documentation: Registration receipts, travel receipts [ ] Professional memberships and associations Documentation: Annual renewal receipts [ ] Masterminds or coaching programs Documentation: Payment receipts [ ] All education relates to maintaining/improving skills in CURRENT work (Career-change education is not deductible) Did you capture this? ___________________________________________ ────────────────────────────────────────────────────────────── CATEGORY 10: PROFESSIONAL SERVICES ────────────────────────────────────────────────────────────── [ ] Accountant/CPA fees Documentation: Invoices paid [ ] Attorney/legal fees (business-related) Documentation: Invoices paid [ ] Business coach fees Documentation: Invoices or payment receipts [ ] Virtual assistant payments Documentation: Invoices; issue 1099-NEC if paid $600+ in the year [ ] Contractor/freelancer payments Documentation: Invoices; issue 1099-NEC if paid $600+ in the year [ ] Financial advisor fees (business planning only) Documentation: Invoices paid Did you capture this? ___________________________________________ ────────────────────────────────────────────────────────────── CATEGORY 11: MARKETING & ADVERTISING ────────────────────────────────────────────────────────────── [ ] Website hosting and domain costs Documentation: Receipts or annual statements [ ] Paid advertising (Google Ads, Facebook/Meta Ads, LinkedIn Ads) Documentation: Ad platform billing statements [ ] Website design or development Documentation: Designer invoices [ ] Business cards, brochures, print materials Documentation: Receipts from printer [ ] Portfolio site subscription or platform fees Documentation: Receipts or account statements [ ] Email marketing platform (Mailchimp, ConvertKit, etc.) Documentation: Billing receipts [ ] Stock photos or design assets Documentation: Purchase receipts [ ] CRM or sales tool subscription Documentation: Billing receipts Did you capture this? ___________________________________________ ────────────────────────────────────────────────────────────── CATEGORY 12: BUSINESS INSURANCE ────────────────────────────────────────────────────────────── [ ] Errors and omissions (E&O) insurance premiums Documentation: Annual premium statement from insurer [ ] General liability insurance premiums Documentation: Annual premium statement from insurer [ ] Professional liability insurance Documentation: Annual premium statement from insurer [ ] Cyber liability insurance Documentation: Annual premium statement from insurer Did you capture this? ___________________________________________ ────────────────────────────────────────────────────────────── BONUS: VEHICLE / MILEAGE (Often Missed) ────────────────────────────────────────────────────────────── [ ] Mileage log maintained throughout the year Documentation: Mileage log with date, from, to, purpose, miles [ ] Total business miles calculated Documentation: Mileage log annual total [ ] Method selected: Standard mileage (70¢/mile in 2026) OR Actual expenses Documentation: Calculation using chosen method [ ] Deductible amount: _____ miles × $0.70 = $___________ Did you capture this? ___________________________________________ ────────────────────────────────────────────────────────────── RECORD-KEEPING REMINDER ────────────────────────────────────────────────────────────── Keep ALL tax records for 7 years from the filing date. The IRS can audit up to 7 years back for substantial underreporting. Store records in a dedicated folder system: /receipts/2026/{category}/{vendor-YYYY-MM-DD}.pdf ────────────────────────────────────────────────────────────── SoloStack — solostack.madethis.app Free business templates for freelancers and solopreneurs.