Tax deductions for consultants
Flights to clients are the obvious one. Here is what else a consultant can deduct, what most miss, and what each puts back at your tax rate.
Free. No bank login. Snap a receipt and see what it puts back.
What consultants 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.
Professional liability insurance
Errors and omissions cover is deductible in full, and many clients ask for it before you start.
Driving to client sites
When your home office is your principal place of business, the drive to a client and back is business mileage, not a commute.
Subcontractors
Another consultant you bring in for part of a project is contract labor, in full. A 1099-NEC once you pay them $2,000 in 2026.
Proposal and CRM software
The tools that win, schedule and bill the work are ordinary business software.
A lawyer to read the contract
Having a master services agreement drafted or reviewed is a legal fee of the business.
LinkedIn Premium
The business share of it, when you use it to find and keep clients.
Where a consultant’s receipts go
Each goes on its own line of Schedule C. Start from this page and Reimburse reads your receipts as a consultant’s, so the line is right the first time.
| On the receipt | Where it goes |
|---|---|
| A flight and hotel to see a client | Travel, line 24a. Meals on the trip go on line 24b, at half. |
| A subcontractor’s invoice | Contract labor, line 11. |
| Errors and omissions insurance | Insurance, line 15. |
| A lawyer reviewing a client contract | Legal and professional services, line 17. |
| A conference registration | Other expenses, line 27a, with the travel to it on line 24a. |
| A coworking day pass | Rent on other business property, line 20b. |
What to write on it
- Which client, and which project? It ties the trip or the meal to the work that pays for it.
- Billed back to the client? Expenses a client repays are handled differently, meals especially, so mark the ones they cover.
- Who was at the meal, and what was discussed? A business meal needs the person and the business reason written down.
- How far, and from where? Mileage needs the date, the place, the purpose and the miles.
A consultant’s year
An example, not an average: an independent operations consultant clearing $120,000 from a home office, with clients across the region and a few flights a year. Every amount is priced at your rate; change it below and the year moves.
| What | Schedule C | Deductible | Back |
|---|---|---|---|
| Flights and hotels to clients | Line 24a | $4,200 | $1,515 back |
| A subcontractor for one project | Line 11 | $3,500 | $1,262 back |
| 3,000 miles to client sites | Line 9 | $2,228 | $803 back |
| Errors and omissions insurance | Line 15 | $1,800 | $649 back |
| A lawyer for contracts, and the accountant | Line 17 | $1,500 | $541 back |
| The home office, 200 sq ft | Line 30 | $1,000 | $361 back |
| CRM, proposal and scheduling software | Line 27a | $960 | $346 back |
| A conference in your field | Line 27a | $850 | $307 back |
| Phone, 60% business | Line 25 | $720 | $260 back |
| Coworking day passes | Line 20b | $700 | $252 back |
| Association dues and LinkedIn Premium | Line 27a | $600 | $216 back |
| Client meals, half of $1,200 | Line 24b | $600 | $216 back |
| The year | $18,658 | $6,728 back |
Sounds deductible, isn’t
Or has a catch.
- A long engagement out of town
- An assignment away from home expected to last more than a year isn’t temporary. That city becomes your tax home, and the hotel and meals there stop counting.
- Country club dues
- Club dues aren’t deductible, even if you meet clients there. A business meal you buy there is, at half.
- Taking a client to a game
- Entertainment isn’t deductible, even when you talk business the whole time. Food billed separately can be, at half.
- A suit for client meetings
- Clothes you could wear anywhere are personal, however formal.
Questions consultants ask
What can a consultant write off?
What is ordinary and necessary for the practice: travel to clients, subcontractors, insurance, software, legal and accounting fees, a home office and half of business meals. Your own clothes, club dues and entertainment are not.
Can consultants deduct travel to a client’s office?
Driving from a home office that is your principal place of business to a client is deductible at the standard mileage rate. Overnight trips add flights, hotels and half of meals, as long as the assignment isn’t expected to last more than a year.
Do I need to send a 1099 to a subcontractor?
For payments made in 2026, file a 1099-NEC for anyone you paid $2,000 or more by check, bank transfer or cash. Payments by card or through a platform like PayPal are reported by the processor instead.
Is LinkedIn Premium tax deductible?
The business share is, when you use it to find clients or keep up with your market. If you also use it to look for a job, only the business part counts.
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, 16.4¢ federal income tax and 7.4¢ California.
Your answers come with you. Next is your first receipt.
What every freelancer can deduct
- Are business travel expenses tax deductible?Yes
- Is your car tax deductible?Partly
- Are business meals tax deductible?Half
- Is a home office tax deductible?Yes
- Are software subscriptions tax deductible?Yes
- Is business insurance tax deductible?Yes
- Can you deduct what you pay contractors?Yes
- Are accounting and tax prep fees tax deductible?Partly
Checked on September 25, 2026 against Publication 463, Travel, Gift and Car Expenses, Instructions for Schedule C and Instructions for Forms 1099-MISC and 1099-NEC. An estimate for your records, not tax advice.
Snap the next receipt.
Set up for consultants and Reimburse reads each receipt as a consultant’s, files it on its Schedule C line and shows what it puts back.