Tax deductions for illustrators and artists
Paint and canvas are the obvious ones, and they have a catch. Here is what else an artist or illustrator can deduct, and what each puts back at your tax rate.
Free. No bank login. Snap a receipt and see what it puts back.
What illustrators and artists miss
Not the laptop or the phone; everyone finds those. These are particular to the work, and each is shown the way Reimburse would log it.
Gallery commissions
What the gallery keeps is a commission. Report the full sale as income and deduct their share on line 10.
Framing and shipping for shows
Getting the work on the wall, and back again.
Art fair booth fees
Rent for a weekend, plus the jury fee to apply.
Studio rent
A separate studio is deductible in full, with no home office test to meet.
Open calls and juried shows
Entering the work where curators and buyers will see it is promoting the business.
Models
Paying someone to sit for you is contract labor. A 1099-NEC once you pay them $2,000 in a year.
Where an artist’s receipts go
Each goes on its own line of Schedule C. Start from this page and Reimburse reads your receipts as an artist’s, so the line is right the first time.
| On the receipt | Where it goes |
|---|---|
| Studio rent | Rent on other business property, line 20b. |
| A gallery’s commission | Commissions and fees, line 10. |
| Paint, canvas and paper | Supplies, line 22. Freelance artists can generally deduct what it costs to make their own work when they pay it. |
| Prints made to sell | Cost of goods sold, Part III, carried to line 4, as they sell. |
| Brushes, easels and tools | Supplies, line 22. |
| Frames for a show | Supplies, line 22. |
| A sales tax permit | Taxes and licenses, line 23. |
What to write on it
- Original work, or a print run? Making originals is deducted as you go; printing to sell is counted as the prints sell.
- Which show or commission? Tying costs to the work helps show you run it as a business.
- Which show or fair? Framing, shipping and booth fees tied to a show explain themselves.
- Who did you meet? A meal with a collector or a curator is half deductible. Write down the name.
An artist’s year
An example, not an average: a painter and illustrator clearing $45,000 from gallery sales, fairs and editorial commissions, working in a rented studio. Every amount is priced at your rate; change it below and the year moves.
| What | Schedule C | Deductible | Back |
|---|---|---|---|
| Studio rent | Line 20b | $7,200 | $2,596 back |
| Gallery commissions on sold work | Line 10 | $6,000 | $2,164 back |
| Paint, canvas and paper | Line 22 | $1,800 | $649 back |
| Art fair booth fees | Line 20b | $1,500 | $541 back |
| Framing for shows | Line 22 | $1,200 | $433 back |
| 1,400 miles to fairs and galleries | Line 9 | $1,040 | $375 back |
| A pen display for illustration | Line 22 | $999 | $360 back |
| Shipping work to shows | Line 27a | $850 | $307 back |
| A website and a portfolio | Line 8 | $400 | $144 back |
| Liability insurance for fairs | Line 15 | $350 | $126 back |
| A sales tax permit and fair licenses | Line 23 | $150 | $54 back |
| Collector meals, half of $200 | Line 24b | $100 | $36 back |
| The year | $21,589 | $7,785 back |
Sounds deductible, isn’t
Or has a catch.
- Prints you make to sell
- The rule that lets artists deduct the cost of making their work as they go doesn’t cover printing. Prints and reproductions for sale are generally cost of goods sold, counted as they sell.
- Years without a profit
- The IRS can call it a hobby. Keep records that show you run it to make money: prices, sales, shows and a separate account.
- A piece you donate
- A painting you give to a charity auction counts only at what the materials cost you, not what it would sell for.
Questions illustrators and artists ask
What can an artist write off on taxes?
Studio rent, materials, gallery commissions, fair booths, framing, shipping and promotion. Freelance artists can generally deduct what it costs to make their work as they go, instead of waiting for a piece to sell.
Are art supplies tax deductible?
Yes. A rule for freelance writers, photographers and artists generally lets you deduct the cost of creating your own work when you pay it, instead of holding it until the piece sells. Prints and reproductions made to sell are the exception.
Can the IRS say my art is a hobby?
Yes, if you don’t run it to make a profit. Businesslike records, priced work, showing and selling, and changing what doesn’t work all help show a profit motive.
Is a home studio deductible?
Yes, if the space is used regularly and only for your art business. A corner of the kitchen table isn’t; a separate rented studio is deductible in full.
Priced at your rate
What a deduction puts back depends on your state, your profit and how you file. Change any of it and every figure on this page reprices.
I run in . I file , and this year the business should clear about , with from a job or anything else.
of every dollar you spend on the business comes back to you.
14.1¢ is self-employment tax, 8.9¢ federal income tax and 1.9¢ California.
Your answers come with you. Next is your first receipt.
What every freelancer can deduct
- Is your rent tax deductible?Partly
- Is a home office tax deductible?Yes
- Are equipment and furniture tax deductible?Yes
- Is advertising tax deductible?Yes
- Is a business website tax deductible?Yes
- Is your car tax deductible?Partly
- Is business insurance tax deductible?Yes
- Are LLC fees and business licenses tax deductible?Yes
Checked on September 25, 2026 against Publication 334, Tax Guide for Small Business, Instructions for Schedule C, Publication 587, Business Use of Your Home and Instructions for Forms 1099-MISC and 1099-NEC. An estimate for your records, not tax advice.
Snap the next receipt.
Set up for illustrators and artists and Reimburse reads each receipt as an artist’s, files it on its Schedule C line and shows what it puts back.