Your 2026 Schedule C deductions · Maple Lane Photography (example)
Line 28 total expenses$7,318.03lines 8–27b, meals at 50%
Line 9 car and truck$2,430.583,210 business miles at the IRS rate of the trip date
Lost to a one-rate sheet$60.831,738 Jul–Dec miles × 3.5¢ (76¢ − 72.5¢)
Trips with no business purpose$98.503 trips to fix before you file
Line 44a business miles3,21020.5% of 15,695 odometer miles
Set aside by 2027-01-15$2,043.9125% of $8,175.65 net, Sep 1 – Dec 31
Maple Lane Photography (example), 2026: Schedule C line 28 total expenses $7,318.03, of which line 9 car and truck $2,430.58 (3,210 business miles = $2,388.08 + parking and tolls $42.50). Income $29,350.00, net before home office $22,031.97. A sheet with one 72.5¢ rate all year would claim $60.83 less. 3 trips worth $98.50 have no business purpose written.
- 3 trips have miles but no business purpose (2026-03-09, 52 mi · 2026-07-15, 28 mi · 2026-10-27, 52 mi). IRS Publication 463 asks for the business purpose of each trip; write it now while you remember.
- The 2026 rate changed mid-year: 72.5¢ for trips Jan 1 – Jun 30 and 76¢ from Jul 1 (irs.gov, IR-2025-128 and IR-2026-29). Each trip here uses the rate of its own date: 1,472 mi × 72.5¢ = $1,067.20 and 1,738 mi × 76¢ = $1,320.88.
- 32 commuting miles are kept out of the deduction and reported on line 44b.
- Standard mileage $2,430.58 vs actual car costs × 20.5% business use $94.71 (gas, insurance and repairs you entered; depreciation not included). Car-cost rows are kept out of line 28 because you use the standard rate.
- Vehicle loan interest $400.00 × business use = $81.81 on line 16b.
- Client meals: $112.80 spent, $56.40 deductible (50%, line 24b).
- Health insurance $410.00 (2026-11-21): left out, health insurance and medical costs do not go on Schedule C.
- Software subscription is $38.99 over its yearly plan of $360.00.
Schedule C (Form 1040) 2026, Part II from your rows
| 8 Advertising | $270.00 |
| 9 Car and truck expenses | $2,430.58 |
| 10 Commissions and fees | $199.45 |
| 11 Contract labor | $1,200.00 |
| 15 Insurance (other than health) | $486.00 |
| 16b Interest: vehicle loan | $81.81 |
| 17 Legal and professional services | $450.00 |
| 18 Office expense | $36.80 |
| 20a Rent: vehicles, machinery, equipment | $142.00 |
| 20b Rent: other business property | $900.00 |
| 21 Repairs and maintenance | $165.00 |
| 22 Supplies | $217.00 |
| 23 Taxes and licenses | $50.00 |
| 24a Travel | $189.00 |
| 24b Deductible meals (50%) | $56.40 |
| 25 Utilities | $45.00 |
| 27b Other expenses (Part V, line 48) | $398.99 |
| 28 Total expenses before home office | $7,318.03 |
| 1 Gross receipts (your income rows) | $29,350.00 |
| 29 Tentative profit (before line 30 home office) | $22,031.97 |
Part IV line 44, miles
| 44a Business | 3,210 |
| 44b Commuting | 32 |
| 44c Other | 12,453 |
| Total miles (odometer) | 15,695 |
Part V other expenses (line 48 → 27b)
| Software subscription | $299.99 |
| Membership dues | $99.00 |
Estimated tax: what to set aside per payment period
| Payment period | Due | Income | Expenses + mileage | Net | Set aside 25% |
|---|---|---|---|---|---|
| Jan 1 – Mar 31 | 2026-04-15 | $2,750.00 | $1,681.99 | $1,068.01 | $267.00 |
| Apr 1 – May 31 | 2026-06-15 | $5,500.00 | $1,804.01 | $3,695.99 | $924.00 |
| Jun 1 – Aug 31 | 2026-09-15 | $11,600.00 | $2,507.68 | $9,092.32 | $2,273.08 |
| Sep 1 – Dec 31 | 2027-01-15 | $9,500.00 | $1,324.35 | $8,175.65 | $2,043.91 |
| 2026 | $29,350.00 | $7,318.03 | $22,031.97 | $5,507.99 | |
Plan vs spent, by category
| Category | Line | Plan / month | Plan / year | Spent | Left |
|---|---|---|---|---|---|
| Ads | 8 | $100.00 | $1,200.00 | $270.00 | $930.00 |
| Second shooter | 11 | $150.00 | $1,800.00 | $1,200.00 | $600.00 |
| Studio rent | 20b | $100.00 | $1,200.00 | $900.00 | $300.00 |
| Supplies | 22 | $25.00 | $300.00 | $217.00 | $83.00 |
| Software subscription | 27b | $30.00 | $360.00 | $398.99 | -$38.99 |
| Client meal | 24b | $15.00 | $180.00 | $112.80 | $67.20 |
Month by month
| Month | Business miles | Mileage | Other expenses | Income |
|---|---|---|---|---|
| Jan | 232 | $168.20 | $595.99 | $900.00 |
| Feb | 190 | $137.75 | $249.60 | $1,200.00 |
| Mar | 122 | $88.45 | $442.00 | $650.00 |
| Apr | 240 | $174.00 | $569.75 | $2,400.00 |
| May | 404 | $292.90 | $767.36 | $3,100.00 |
| Jun | 284 | $205.90 | $715.00 | $3,800.00 |
| Jul | 252 | $191.52 | $231.50 | $4,200.00 |
| Aug | 436 | $331.36 | $832.40 | $3,600.00 |
| Sep | 404 | $307.04 | $112.10 | $3,900.00 |
| Oct | 284 | $215.84 | $339.00 | $2,800.00 |
| Nov | 122 | $92.72 | $38.45 | $1,500.00 |
| Dec | 240 | $182.40 | $36.80 | $1,300.00 |
Pro keeps the planner going all year and into the next: the Excel workbook (Schedule C, Mileage, Expenses and Estimated tax sheets with formulas), a printable mileage log with every trip's date, purpose, miles and rate plus the Schedule C summary (save as PDF), a CSV of every trip and expense, saved businesses and years, Start next year (your Dec 31 odometer and plan carried over), and 17 calendar reminders (.ics): 4 estimated-tax due dates, 12 month-end log closes and the Dec 31 odometer.
Pro: $39 per year or $5.99 per month
Your saved businesses and years
Your business (9 inputs)
Everything stays in this browser. No account. · · 50 trips · 34 expenses · 24 income rows · 6 plan lines read
What the page does, and its sources
- IRS standard mileage rates for business (irs.gov/tax-professionals/standard-mileage-rates, read 2026-11-14): 2026 Jan 1 – Jun 30 = 72.5 cents a mile (IR-2025-128), 2026 Jul 1 – Dec 31 = 76 cents (IR-2026-29), 2025 = 70 cents, 2024 = 67 cents. Each trip takes the rate of its own date.
- Lines follow the Schedule C (Form 1040) 2026 form (irs.gov f1040sc.pdf, created 5/15/26): 8 advertising, 9 car and truck, 10 commissions and fees, 11 contract labor, 15 insurance (other than health), 16a/16b/16c interest (16b vehicle loan), 17 legal and professional, 18 office, 20a/20b rent, 21 repairs, 22 supplies, 23 taxes and licenses, 24a travel, 24b deductible meals, 25 utilities, 26 wages, 27b other expenses from line 48, 28 total; Part IV line 44a business, 44b commuting, 44c other miles.
- With the standard mileage rate, parking fees and tolls for business trips are added on line 9, and gas, insurance and repairs are not deducted separately; the page shows them only to compare with the actual-cost method (depreciation is not computed). Vehicle loan interest is multiplied by your business-use share (business miles ÷ odometer miles).
- Meals with clients go on line 24b at 50%. Health insurance and personal spending are left out of Schedule C.
- Estimated-tax payment periods follow Form 1040-ES: Jan 1 – Mar 31 due Apr 15, Apr 1 – May 31 due Jun 15, Jun 1 – Aug 31 due Sep 15, Sep 1 – Dec 31 due Jan 15 of the next year (moved to the next weekday when it falls on a weekend). The set-aside is your percentage of each period's net; it is not a tax calculation.
- IRS Publication 463 asks you to record, for each business use of the car, the date, the miles and the business purpose, plus the total miles for the year. Trips with no purpose are flagged.
- Not tax advice. The page does the arithmetic on your numbers; check them with your tax preparer.
1099 nec fillable form 2026 | contractor log + Copy B
day rate calculator | freelance tax & billable days · US 2027 · UK 2026/27
mileage tracker for employee reimbursement | IRS rate by trip date, wages check, payroll CSV
AI prompt packs for freelancers: pitch to paid invoice
Quarterly estimated tax for 1099 freelancers — worked out from every payment you log
Client portal and CRM for freelancers: proposals, contracts and invoices in one place
MTD for Income Tax quarterly update: bridging-ready CSV