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 2022PDF. 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	Tax Guide for Small Business Corporations Casualties, Disasters, and Thefts Starting a Business and Keeping Records Business Use of Your Home
2. Employees' Pay	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
3. Rent Expense	Tax Guide for Small Business
4. Interest	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)
5. Taxes	Tax Guide for Small Business Excise Taxes	Self-Employment Tax Additional Medicare Tax
6. Insurance	Tax Guide for Small Business Publication 974, Premium Tax Credit (PTC)	Health Coverage Tax Credit Credit for Small Employer Health Insurance Premiums
7. Costs You Can Deduct or Capitalize	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
8. Amortization	How To Depreciate Property	Depreciation and Amortization Alternative Minimum Tax— Individuals
9. Depletion	Farmer's Tax Guide	Supplemental Income and Loss At-Risk Limitations Passive Activity Loss Limitations Forest Activities Schedule
10. Business Bad Debts	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
11. Other Expenses	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

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