535-Deducting Business Expenses


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	Deducting Business Expenses
	Introduction
	This chapter covers the general rules for deducting business expenses. Business expenses are the costs of carrying on a trade or business. These expenses are usually deductible if the business is operated to make a profit.
	Useful items
	Publication 334: Tax Guide for Small Business 463: Travel, Entertainment, Gift, and Car Expenses 525: Taxable and Nontaxable Income 529: Miscellaneous Deductions 536: Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 538: Accounting Periods and Methods 542: Corporations 547: Casualties, Disasters, and Thefts 587: Business Use of Your Home (Including Use by Day-Care Providers) 925: Passive Activity and At-Risk Rules 936: Home Mortgage Interest Deduction 946: How To Depreciate Property
	Form (and Instructions) Sch A (Form 1040) Itemized Deductions 5213 Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit
	See chapter 14 for information about getting publications and forms.

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Deducting Business Expenses