IRS Publication 535: A Guide for Small Businesses in 2025

Learn everything you need to know about IRS Publication 535 so you can properly deduct expenses and reduce your small business tax liability.

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IRS PUB 535 is an important guide to help small business owners understand the tax rules surrounding deductions. It covers what can be deducted, how to record them, and how long

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Guide to business expense resources | Internal Revenue Service

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.

Understanding IRS Publication 535: Rules for Deducting

Publication 535, Business Expenses is an Internal Revenue Service (IRS) document that discusses common business expenses and explains the rules for deducting

2022 Publication 535

Future Developments For the latest information about developments related to Pub. 535, such as legislation enacted after it was published, go to IRS.gov/Pub535.

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