Guide to Business Expense Resources

 

Note: We have discontinued Publication 535, Business Expenses; the last revision was for 2022. All the information that was in Publication 535 appeared in other places in greater detail. We retired Publication 535 so that all the information on each topic was available in one place. Information is available on each topic at the links below. Also, note that Worksheet 6A that was in Publication 535 for 2022PDF is now new 2023 Form 7206, Self-Employed Health Insurance Deduction.

 

Topic Publications Forms and instructions
1. Deducting Business Expenses
2. Employees' Pay
3. Rent Expense  
4. Interest
5. Taxes
6. Insurance

 

7. Costs You Can Deduct or Capitalize
8. Amortization
9. Depletion
10. Business Bad Debts
11. Other Expenses