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.
- Tax Guide for Small Business
- Corporations
- Casualties, Disasters, and Thefts
- Starting a Business and Keeping Records
- Business Use of Your Home
- Work Opportunity Credit
- Empowerment Zone Employment Credit
- Indian Employment Credit
- Credit for Employer Differential Wage Payments
- Employer Credit for Paid Family and Medical Leave
- Tax Guide for Small Business
- Investment Income and Expenses
- Home Mortgage Interest Deduction
- Basic questions and answers about the limitation on the deduction for business interest expense
- Supplemental Income and Loss
- Investment Interest Expense Deduction
- Passive Activity Loss Limitations
- Limitation on Business Interest Expense Under Section 163(j)
- Self-Employment Tax
- Additional Medicare Tax
- Tax Guide for Small Business
- Publication 974, Premium Tax Credit (PTC)
- Health Coverage Tax Credit
- Credit for Small Employer Health Insurance Premiums
- Farmer's Tax Guide
- Publication 544, Sales and Other Dispositions of Assets
- Tax Cuts and Jobs Act: A comparison for businesses
- Investment Credit
- Credit for Increasing Research Activities
- Disabled Access Credit
- Forest Activities Schedule
- How To Depreciate Property
- Depreciation and Amortization
- Alternative Minimum Tax— Individuals
- Supplemental Income and Loss
- At-Risk Limitations
- Passive Activity Loss Limitations
- Forest Activities Schedule
- Profit or Loss From Business
- Capital Gains and Losses
- Sales and other Dispositions of Capital Assets
- Travel, Gift, and Car Expenses
- Charitable Contributions
- Miscellaneous Deductions
- How To Depreciate Property
- Tax Benefits for Education
- Standard mileage rates
- Depreciation and Amortization
- Sales and Other Dispositions of Capital Assets
- Qualified Business Income Deduction Simplified Computation
- Qualified Business Income Deduction