You can write off a wide range of expenses on your taxes, from mortgage interest and charitable donations to business costs, medical bills, and even vehicle mileage. The key is understanding which deductions you qualify for, because some are available to everyone, some require you to itemize, and some only apply if you’re self-employed. Here’s a practical breakdown of what you can deduct and how each category works.
The Standard Deduction vs. Itemizing
Before diving into specific write-offs, you need to understand the choice that shapes your entire return: taking the standard deduction or itemizing. The standard deduction is a flat amount you subtract from your income without tracking individual expenses. For tax year 2025, the standard deduction is $15,750 for single filers, $31,500 for married couples filing jointly, and $23,625 for head of household. If your individual deductible expenses add up to more than those amounts, itemizing saves you more money.
Most taxpayers take the standard deduction because it’s simpler and often larger. But if you have a mortgage, give generously to charity, or live in a state with high income or property taxes, itemizing could put you ahead. You don’t have to commit upfront. Add up your itemizable expenses and compare the total to the standard deduction, then pick whichever is higher.
Itemized Deductions You Can Claim
If you itemize on Schedule A, these are the main categories of expenses you can write off:
- State and local taxes (SALT): You can deduct state and local income taxes (or sales taxes, but not both), plus real property taxes and personal property taxes. The combined SALT deduction has been capped at $10,000 in recent years, though that cap is subject to change with new tax legislation.
- Mortgage interest: Interest paid on a mortgage for your primary or secondary home is deductible, generally on loan amounts up to $750,000.
- Charitable contributions: Donations to qualified charities, whether cash or property, are deductible. Keep receipts for all donations, and get a written acknowledgment from the charity for any single gift of $250 or more.
- Medical and dental expenses: You can deduct unreimbursed medical and dental costs that exceed 7.5% of your adjusted gross income. So if your AGI is $60,000, only the portion of medical expenses above $4,500 counts. This includes insurance premiums you pay out of pocket, prescriptions, dental work, vision care, and certain travel costs to receive medical treatment.
- Disaster losses: If you suffered property losses in a federally declared disaster, you may be able to deduct unreimbursed losses.
- Gambling losses: You can deduct gambling losses, but only up to the amount of gambling winnings you report as income.
Above-the-Line Deductions Everyone Can Take
Some deductions reduce your adjusted gross income directly, which means you get them whether you itemize or take the standard deduction. These are sometimes called “above-the-line” deductions, and they’re especially valuable because lowering your AGI can also help you qualify for other tax benefits that phase out at higher income levels.
- Student loan interest: You can deduct up to $2,500 in student loan interest paid during the year, subject to income limits.
- HSA contributions: Money you contribute to a Health Savings Account is deductible if you have a qualifying high-deductible health plan. For 2025, the limit is $4,300 for individual coverage and $8,550 for family coverage.
- IRA contributions: Contributions to a traditional IRA may be deductible depending on your income and whether you have access to a workplace retirement plan.
- Educator expenses: Teachers and other eligible educators can deduct qualifying classroom expenses on Schedule 1. Starting in 2026, educators may also be able to claim an additional itemized deduction for these costs on Schedule A.
- Self-employment tax: If you’re self-employed, you can deduct the employer-equivalent portion of your self-employment tax (half of the total).
- Self-employed health insurance: Premiums you pay for health, dental, and long-term care insurance for yourself and your family are deductible if you’re self-employed and not eligible for coverage through a spouse’s employer plan.
New Deductions Worth Knowing About
Several new deductions took effect for the 2025 tax year. Workers age 65 and older may qualify for an additional $6,000 deduction. If you earn tips, you may be able to deduct up to $25,000 in qualified tip income. Overtime pay also gets a new deduction of up to $10,000 for single filers and $25,000 for joint filers. And if you financed a car, you can deduct up to $10,000 in qualified passenger vehicle loan interest. These are significant changes that could lower your tax bill if any of them apply to your situation.
Self-Employed and Freelancer Write-Offs
If you work for yourself, whether as a freelancer, contractor, gig worker, or small business owner filing Schedule C, you have access to an entirely separate set of deductions for business expenses. These come off your business income before you even get to the standard deduction or itemizing decision, making them doubly valuable.
The IRS allows you to deduct any expense that is “ordinary and necessary” for your trade or business. Here are the major categories:
- Home office: If you use part of your home regularly and exclusively for business, you can deduct a portion of your rent or mortgage interest, utilities, insurance, and repairs. There’s also a simplified method: $5 per square foot of office space, up to 300 square feet, for a maximum deduction of $1,500.
- Vehicle expenses: You can deduct either your actual car expenses (gas, insurance, repairs, depreciation) or use the standard mileage rate. For 2026, the business mileage rate is 72.5 cents per mile. For 2025, it’s 70 cents per mile. Keep a mileage log either way.
- Supplies and equipment: Office supplies, postage, software, computers, and professional tools are deductible. For larger purchases, you can often deduct the full cost in the year you buy it using the Section 179 deduction rather than spreading the cost over several years through depreciation.
- Professional services: Fees paid to accountants, attorneys, and other professionals for business-related work are fully deductible.
- Insurance: Premiums for business insurance, including liability, professional, and property insurance, are deductible.
- Travel: Airfare, hotels, rental cars, and other transportation costs for overnight business trips are deductible. Meals during business travel are generally 50% deductible.
- Rent: If you lease office space, equipment, or vehicles for your business, the business portion of those payments is deductible.
- Contract labor: Payments to independent contractors who perform work for your business are deductible.
- Advertising and marketing: Website costs, business cards, online ads, and other marketing expenses count as business deductions.
- Education: If coursework or training maintains or improves skills needed in your current business, it’s deductible. The education can’t qualify you for an entirely new career, though. It has to relate to work you’re already doing.
- Taxes and licenses: Business-related taxes, licensing fees, and regulatory fees are deductible on Schedule C.
Vehicle Mileage for Non-Business Purposes
Even if you’re not self-employed, you may be able to deduct mileage in certain situations. Driving for medical care qualifies at 20.5 cents per mile for 2026. Driving while volunteering for a qualified charity qualifies at 14 cents per mile. These deductions are smaller than the business rate, but they add up if you travel frequently for medical treatment or volunteer work.
Work-Related Education Expenses
Starting in 2026, employees who itemize can deduct work-related education expenses that exceed 2% of their adjusted gross income. The education must meet one of two tests: your employer or the law requires it to keep your current job, or it maintains and improves skills you use in your present work. Education that qualifies you for a completely new career doesn’t count, and neither does coursework needed to meet the minimum requirements of your current position.
Self-employed workers have it simpler. They deduct qualifying education expenses directly on Schedule C with no percentage-of-income threshold to clear.
How to Track and Prove Your Deductions
The IRS can ask you to substantiate any deduction you claim, so keeping records is not optional. Save receipts, bank statements, and invoices for anything you plan to write off. For vehicle deductions, maintain a log showing the date, destination, business purpose, and miles driven for each trip. For charitable donations, keep written acknowledgments from charities and records of non-cash contributions including the item, its condition, and its fair market value.
Digital tools make this easier than it used to be. Apps that track mileage automatically, scan receipts, and categorize expenses can save you hours at tax time and protect you if the IRS ever questions a deduction. The best time to start organizing is January, not April.