Guide to Business Expense Resources


Note: We have discontinued Publication 535, Business Expenses; the last revision was for 2022. Below is a mapping to the major resources for each topic. For a full list, go to the Publication 535 for 2022 PDF. Also, note that Worksheet 6A that was in chapter 6 is now new 2023 Form 7206, Self-Employed Health Insurance Deduction.

Topic Publications and other online resources 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