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

• Tax Guide for Small Business

• 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

• 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)

• Tax Guide for Small Business
• Excise Taxes

• 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

• Farmer's Tax Guide

• Supplemental Income and Loss
• At-Risk Limitations
• Passive Activity Loss Limitations
• Forest Activities Schedule

• Tax Guide for Small Business
• Topic no. 453, Bad debt deduction

• 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