Tax deductions for photographers
The camera is the obvious one. Here is what else a photographer 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 photographers 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.
Gear you owned before you went pro
Once it is used for the business, its business share can be depreciated, at the lower of what you paid or what it was worth then.
Second shooters and editors
Contract labor, in full. A 1099-NEC once you pay someone $2,000 in a year.
Gallery, booking and contract software
Client galleries, proofing, contracts and invoicing tools are ordinary business software.
Location fees, permits and model releases
What you pay to shoot somewhere, and to the people in the frame.
Sample albums and prints
The ones you keep to show clients, and the frames on the studio wall.
Gear insurance
A rider or policy for business equipment, and liability for shoots.
Where a photographer’s receipts go
Each goes on its own line of Schedule C. Start from this page and Reimburse reads your receipts as a photographer’s, so the line is right the first time.
| On the receipt | Where it goes |
|---|---|
| A camera body or lens under $2,500 | Supplies, line 22, all in the year you buy it, if you elect the de minimis safe harbor. |
| A body over $2,500 | Depreciation, line 13, usually all this year with Section 179 or bonus depreciation. |
| A lens rented for a weekend | Rent on equipment, line 20a. |
| A sample album | Advertising, line 8. An album the client ordered is a cost of that job. |
| A professional association | Dues, line 27a. |
| A permit to shoot in a park | Taxes and licenses, line 23. |
What to write on it
- Who shot second? You’ll need their W-9, and a 1099-NEC once they pass $2,000 for the year.
- Yours before, or bought for the business? Gear you already owned is depreciated at what it was worth, not what you paid.
- A sample, or the client’s order? Albums and prints are filed differently depending on who keeps them.
- Out of town overnight? Then the hotel and meals are travel, not a day out.
A photographer’s year
An example, not an average: a wedding and portrait photographer clearing $70,000, shooting around the city with one trip away. Every amount is priced at your rate; change it below and the year moves.
| What | Schedule C | Deductible | Back |
|---|---|---|---|
| Second shooters and an editor | Line 11 | $2,700 | $974 back |
| A second body, under $2,500 | Line 22 | $2,499 | $901 back |
| 2,400 miles to shoots | Line 9 | $1,782 | $643 back |
| A lens | Line 22 | $1,299 | $468 back |
| A destination wedding, flight and hotel | Line 24a | $980 | $353 back |
| Editing, galleries and contracts software | Line 27a | $900 | $325 back |
| The editing room, 150 sq ft | Line 30 | $750 | $270 back |
| Phone, 70% business | Line 25 | $714 | $257 back |
| Props, backdrops, cards and batteries | Line 22 | $680 | $245 back |
| A lighting workshop | Line 27a | $600 | $216 back |
| Gear and liability insurance | Line 15 | $430 | $155 back |
| Sample albums and prints | Line 8 | $420 | $151 back |
| Client meals, half of $300 | Line 24b | $150 | $54 back |
| The year | $13,904 | $5,014 back |
Sounds deductible, isn’t
Or has a catch.
- Selling gear you wrote off
- If you deducted it in full, what you sell it for is income.
- Your own outfits for shoots
- All black or not, clothes you could wear anywhere are personal.
- Gear that is mostly personal
- Only its business share counts, and writing it all off at once under Section 179 needs more than half business use.
- A trip where you also shot
- A vacation with a camera is a vacation. The trip has to be mainly for the business.
Questions photographers ask
Can a photographer deduct a camera?
Yes, by the share you use it for the business. Under $2,500 an item it can be expensed at once with the de minimis safe harbor; above that, Section 179 or bonus depreciation usually lets you take it all in the year you buy it.
Can photographers write off clothes for shoots?
Only clothing that isn’t suitable for everyday wear, like a costume or protective gear. Outfits you could wear anywhere are personal, even if you only wear them to shoot.
Is a second shooter a deductible expense?
Yes, as contract labor. Collect a W-9 before you pay, and send a 1099-NEC to anyone you pay $2,000 or more in 2026.
What happens when I sell old gear?
If you deducted it in full, the sale price is income, up to what you deducted. Keep the records of what you paid and what you wrote off.
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 3.7¢ California.
Your answers come with you. Next is your first receipt.
What every freelancer can deduct
- Are equipment and furniture tax deductible?Yes
- Is a laptop tax deductible?Yes
- Are software subscriptions tax deductible?Yes
- Is your car tax deductible?Partly
- Are business travel expenses tax deductible?Yes
- Is a home office tax deductible?Yes
- Is your phone bill tax deductible?Partly
- Is business insurance tax deductible?Yes
Checked on September 25, 2026 against Publication 946, How to Depreciate Property, 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 photographers and Reimburse reads each receipt as a photographer’s, files it on its Schedule C line and shows what it puts back.