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Free Reference

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.