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Schedule C Cheat Sheet (2026)

Every Schedule C expense line explained with real examples. Use this as a quick reference when categorizing your business expenses.

Line 8

Advertising

  • Website hosting and domain
  • Google/Facebook/Instagram ads
  • Business cards and flyers
  • Lead generation platforms (Thumbtack, Angi)
Line 9

Car and Truck Expenses

  • Business mileage at $0.70/mile (2026)
  • Gas, oil, repairs (actual method)
  • Parking fees at client sites
  • Tolls for business travel
Line 10

Commissions and Fees

  • Platform fees (Upwork, Fiverr, Etsy)
  • Payment processing (Stripe, Square, PayPal)
  • Referral fees paid to others
  • Agent or broker commissions
Line 11

Contract Labor

  • Subcontractor payments
  • Freelancers you hire for projects
  • Virtual assistants
  • Bookkeeper or accountant fees
Line 13

Depreciation (Section 179)

  • Computers and laptops over $2,500
  • Cameras and professional equipment
  • Vehicles (business-use portion)
  • Furniture and fixtures
Line 15

Insurance

  • General liability insurance
  • Professional liability (E&O)
  • Business property insurance
  • Commercial auto insurance
Line 16a

Mortgage Interest

  • Mortgage interest (business-use portion)
  • Business property mortgage
Line 17

Legal and Professional Services

  • Attorney fees for business matters
  • Tax preparation fees (Schedule C portion)
  • CPA or accountant fees
  • Business consulting
Line 18

Office Expense

  • Software subscriptions (Adobe, QuickBooks)
  • Cloud storage (Google, Dropbox)
  • AI tools (ChatGPT, Midjourney)
  • Printer ink and toner
Line 20a

Rent (Vehicles, Equipment)

  • Equipment rental or lease
  • Tool rental for projects
  • Vehicle lease payments (business portion)
Line 20b

Rent (Other Business Property)

  • Office or studio rent
  • Coworking space membership
  • Booth or chair rental (salons)
  • Storage unit rental
Line 22

Supplies

  • Materials consumed in your work
  • Cleaning supplies (for cleaning businesses)
  • Art supplies, ink, thread, etc.
  • Packaging and shipping materials
Line 24a

Travel

  • Flights for business trips
  • Hotels for business travel
  • Rental cars on business trips
  • Conference travel expenses
Line 24b

Meals (50%)

  • Client meals (50% deductible)
  • Meals during business travel
  • Meals at conferences
  • Working meals with collaborators
Line 25

Utilities

  • Business phone line
  • Internet (business-use portion)
  • Electricity for workspace
  • Water for business property
Line 27a

Other Expenses

  • Professional memberships and dues
  • Certifications and continuing education
  • Licenses and permits
  • Bank fees on business accounts
Line 30

Business Use of Home

  • Simplified method: $5/sq ft (max $1,500)
  • Regular method: actual expenses pro-rated
  • Rent, mortgage interest, utilities (business %)
  • Home repairs (business-use portion)

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Disclaimer: This cheat sheet is for educational purposes only and does not constitute tax, legal, or financial advice. Tax rules change, and individual situations vary. Consult a qualified tax professional for advice specific to your situation.