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.
Topic | Publications and other online resources | Forms and instructions |
---|---|---|
1. Deducting Business Expenses | ||
2. Employees' Pay | ||
3. Rent Expense | ||
4. Interest | ||
5. Taxes | ||
6. Insurance | ||
7. Costs You Can Deduct or Capitalize | ||
8. Amortization | ||
9. Depletion | ||
10. Business Bad Debts | ||
11. Other Expenses |
Related
- Schedule A (Form 1040) Itemized Deductions
- Form 5213, Election To Postpone Determination as To Whether the Presumption Applies That an Activity is Engaged in for Profit
- Publication 15, (Circular E), Employer's Tax Guide
- Publication 15-A, Employer's Supplemental Tax Guide
- Publication 15-B, Employer's Tax Guide to Fringe Benefits
- Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts
- Publication 538, Accounting Periods and Methods
- Publication 925, Passive Activity and At-Risk Rules