Can you deduct client meals, entertainment and gifts as a freelancer? The IRS, HMRC and CRA rules (US, UK, Canada)

Freelancers take clients for lunch, buy tickets to an event, send a thank-you gift at the end of a project, and eat on the road. Here's what the IRS, HMRC and the CRA say about which of those costs count as a business expense, the limits on meals and gifts, what entertainment rules out, and the records to keep.

General information, not tax or legal advice. Not written or reviewed by a lawyer or an accountant. The short answer, the side-by-side summary, the steps, the checklist, the wording to copy and all the other wording are ours; the official items come from the US, UK and Canadian government pages linked below. This page is about a self-employed person (a sole proprietor or sole trader) paying for meals, entertainment or gifts for clients and other business contacts. It doesn't tell you whether a particular meal or gift is deductible, and it doesn't cover employees, staff parties and benefits, sales tax, VAT or GST/HST, companies, US states, Canadian provinces, Quebec, or other countries. Rules change; check the current official pages before you claim. Official pages were read on 2026-10-19.

The short answer

1. US: "You can no longer take a deduction for any expense related to activities generally considered entertainment, amusement, or recreation. You can continue to deduct 50% of the cost of business meals if you (or your employee) are present and the food or beverages aren’t considered lavish or extravagant." For gifts: "You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year."
2. UK: "You cannot usually claim for food or drinks provided to clients, suppliers or customers - for example you cannot claim for the cost of lunch during a meeting discussing work." Gifts are only allowable in a narrow case: "You can claim for most promotional items that display your business name or logo, such as diaries or keyrings. You cannot claim for food, drink, or tobacco." "The maximum you can claim is £50 per recipient per tax year. This limit applies to the total cost of all items given to the same person during the tax year."
3. Canada: "The maximum amount you can claim for food, beverages and entertainment expenses is 50% of the lesser of the following amounts:"
   • the amount you incurred for the expenses
   • an amount that is reasonable in the circumstances
   The pages we read for the self-employed don't set a separate rule for other client gifts.
4. Entertainment such as tickets, shows and club days is the hardest to claim: not deductible in the US, not allowable in the UK, and under the meals limit in Canada.
5. Billing the client for a meal can change who carries the limit in the US and Canada; see sections two and five.

On this page

• 1. United States: business meals and entertainment
• 2. United States: client gifts and records
• 3. United Kingdom: entertaining clients
• 4. United Kingdom: gifts and promotional items
• 5. Canada: meals and entertainment
• 6. Canada: gift certificates, tickets, clubs and records
• 7. Side by side
• 8. Step by step
• 9. Wording to copy
• 10. Checklist
• Free tools and kits
• Where the sources differ
• When to get advice
• Related
• Sources

1. United States: business meals and entertainment

• The rule: "You can no longer take a deduction for any expense related to activities generally considered entertainment, amusement, or recreation. You can continue to deduct 50% of the cost of business meals if you (or your employee) are present and the food or beverages aren’t considered lavish or extravagant." (IRS: Publication 463 (2025), Travel, Gift, and Car Expenses, page date 30-Apr-2026).
• What entertainment is: "Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation. Examples include entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; on yachts; or on hunting, fishing, vacation, and similar trips." "Generally, you can’t deduct any expense for an entertainment event." The publication's own example: "You purchase two tickets to a concert for $200 for you and your client. Your deduction is zero because no deduction is allowed for entertainment expenses."
• Business meals: "However, you may continue to deduct 50% of the cost of business meals if you (or an employee) is present and the food or beverages aren’t considered lavish or extravagant. The meals may be provided to a current or potential business customer, client, consultant, or similar business contact." "Expenses must not be lavish or extravagant. An expense isn’t considered lavish or extravagant if it is reasonable based on the facts and circumstances."
• The conditions: the instructions for the business schedule say "You can deduct a percentage of the actual cost of a meal if the following conditions are met."
  • The meal expense was an ordinary and necessary expense in carrying on your trade or business.
  • The expense was not lavish or extravagant under the circumstances.
  • You or your employee was present at the meal.
  • The meal was provided to a current or potential business customer, client, consultant, or similar business contact.
  • In the case of food or beverages provided during or at an entertainment event, the food and beverages were purchased separately from the entertainment, or the cost of the food and beverages was stated separately from the cost of the entertainment on one or more bills, invoices, or receipts.
  (IRS: Instructions for Schedule C (Form 1040) (2025), page date 30-Apr-2026).
• Food and drink at an event: "Food and beverages that are provided during entertainment events aren’t considered entertainment if purchased separately from the entertainment, or if the cost of the food and beverages is stated separately from the cost of the entertainment on one or more bills, invoices, or receipts. However, the entertainment disallowance rule may not be circumvented through inflating the amount charged for food and beverages."
• The limit: "In general, you can deduct only 50% of your business-related meal expenses, unless an exception applies." "Examples of meals might include:"
  • Meals while traveling away from home (whether eating alone or with others) on business, or
  • Meal at a business convention or business league meeting.
  "Taxes and tips relating to a business meal are included as a cost of the meal and are subject to the 50% limit. However, the cost of transportation to and from the meal isn’t treated as part of the cost and wouldn’t be subject to the limit."
• Taking turns: "If a group of business acquaintances takes turns picking up each others’ meal checks primarily for personal reasons, without regard to whether any business purposes are served, no member of the group can deduct any part of the expense."
• Meals a client pays you back for: "The 50% limit applies to employees or their employers, and to self-employed persons (including independent contractors) or their clients, depending on whether the expenses are reimbursed." "If you are self-employed, your deductible meal expenses aren’t subject to the 50% limit if all of the following requirements are met."
  • You have these expenses as an independent contractor.
  • Your customer or client reimburses you or gives you an allowance for these expenses in connection with services you perform.
  • You provide adequate records of these expenses to your customer or client. (See chapter 5.)
  "In this case, your client or customer is subject to the 50% limit on the expenses." "If you (as an independent contractor) have expenses for meals related to providing services for a client but don’t adequately account for and seek reimbursement from the client for those expenses, you are subject to the 50% limit on non-entertainment-related meals and the entertainment-related meal expenses are nondeductible to you."
• Where it goes: the instructions' reminder says "The business meals deduction is 50%." Under Line 24b: "Enter your deductible business meal expenses. This includes expenses for meals while traveling away from home for business." "Do not include entertainment expenses on this line."
• Clubs: "You can’t deduct dues (including initiation fees) for membership in any club organized for business, pleasure, recreation, or other social purposes."

For the schedule itself, see Schedule C for US freelancers; for putting meals on a client's invoice, see charging clients for expenses.

2. United States: client gifts and records

• The gift limit: "You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year." "If you give a gift to a member of a customer’s family, the gift is generally considered to be an indirect gift to the customer." "If you and your spouse both give gifts, both of you are treated as one taxpayer."
• Wrapping and postage: "Incidental costs, such as engraving on jewelry, or packaging, insuring, and mailing, are generally not included in determining the cost of a gift for purposes of the $25 limit." "A cost is incidental only if it doesn’t add substantial value to the gift. For example, the cost of gift wrapping is an incidental cost."
• Not counted as gifts: "The following items aren’t considered gifts for purposes of the $25 limit."
  • An item that costs $4 or less and:
    • Has your name clearly and permanently imprinted on the gift, and
    • Is one of a number of identical items you widely distribute. Examples include pens, desk sets, and plastic bags and cases.
  • Signs, display racks, or other promotional material to be used on the business premises of the recipient.
• Gift or entertainment: "Any item that might be considered either a gift or entertainment will generally be considered entertainment. However, if you give a customer packaged food or beverages that you intend the customer to use at a later date, treat it as a gift."
• Receipts for meals: "A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information."
  • The name and location of the restaurant.
  • The number of people served.
  • The date and amount of the expense.
  "If a charge is made for items other than food and beverages, the receipt must show that this is the case."
• Records for gifts: the publication's records table asks for the "Cost of the gift.", "Date of the gift.", "Description of the gift." "You don’t always have to record the name of each recipient of a gift. A general listing will be enough if it is evident that you aren’t trying to avoid the $25 annual limit on the amount you can deduct for gifts to any one person."

3. United Kingdom: entertaining clients

• Entertainment: "You cannot usually claim the cost of entertaining clients, suppliers or customers, including:"
  • hospitality at events, such as hiring entertainers or providing food or accommodation to attendees
  • costs directly related to providing entertainment, such as venue hire or transport
  • tickets to sporting, music or other entertainment events
  (GOV.UK: Expenses if you're self-employed, marketing and entertainment, page date 2024-11-08).
• Food and drink: "You cannot usually claim for food or drinks provided to clients, suppliers or customers - for example you cannot claim for the cost of lunch during a meeting discussing work." "You can claim the cost of:"
  • providing food or drink to customers if it is part of the service you sell
  • food and drink that you usually sell and are giving away as promotional offers, such as a restaurant’s buy-one-get-one-free meal offer
• What HMRC means by entertainment: "Business entertainment means the provision of free or subsidised hospitality or entertainment. The person being entertained may be a customer, a potential customer or any other person." "This idea of the host/guest relationship is fundamental to the meaning of business entertainment." (HMRC: BIM45010 - Specific deductions: entertainment: what is business entertainment?, page date 2016-04-01).
• Costs that go with it: "Expenditure on business entertainment is not allowable as a deduction against profits. Nor may a deduction be made for any expenditure which is incidental to business entertainment." "This might include payments to a third party for the organisation of entertainment or the costs of issuing invitations to customers." (HMRC: BIM45020 - Specific deductions: entertainment: expenditure which is not allowable, page date 2016-04-01).
• Meals for people working on your project: "In practice, the cost to a trader of ordinary subsistence for people directly involved in the trader’s business is an allowable expense, although such people may not be employees." "Similarly, meals given to a self-employed person contracted for a particular piece of work may be regarded as part of the cost of that contract." (HMRC: BIM45045 - Specific deductions: entertainment: meals provided for non-employees, page date 2018-12-14).
• Your own meals when you travel: "If you’re self-employed - a sole trader or individual in a business partnership - you can claim allowable business expenses for costs such as:" The list ends with "meals on overnight business trips" (GOV.UK: Expenses if you're self-employed, car, van and travel expenses, page date 2024-11-08).
• If you're not sure: "If you’re not sure whether a business cost is an allowable expense contact HM Revenue and Customs (HMRC)."

Allowable costs go in your self-employment expenses: see UK Self Assessment for freelancers.

4. United Kingdom: gifts and promotional items

• Promotional items: "You may be able to claim the costs of things you give away to advertise your business." "You can claim the cost of products you give away to advertise your business if they are things you sell." "For example, you can claim the cost of free samples or one of your products offered as a prize in a competition open to the public." "You can claim for most promotional items that display your business name or logo, such as diaries or keyrings. You cannot claim for food, drink, or tobacco." "The maximum you can claim is £50 per recipient per tax year. This limit applies to the total cost of all items given to the same person during the tax year."
• The general rule: "Business gifts are not allowed as a deduction against profits." "A gift is something that is given to a person without receiving anything in exchange. It is offered voluntarily and without any expectation of a return." (HMRC: BIM45065 - Specific deductions: entertainment: gifts: overview, page date 2016-04-01).
• Thank-you gifts: "It is not unusual, for instance, for organisers of meetings or conferences to send small gifts, such as hampers or vouchers, to speakers after the event." "However, if the provision of a gift was not one of the conditions upon which the speaker agreed to attend, then the gift is treated as business entertainment expenditure, and the cost disallowed."
• The exceptions: "If any of these exceptions apply, the expenses incurred in providing the gift are deductible from trading profits. The exceptions are where:"
  • the gift is of an item which it is the trader’s trade to provide and it is given away in the ordinary course of the trade to advertise to the public (see BIM45071)
  • the gift incorporates a conspicuous advertisement for the trader, although there are exclusions relating to the type of gift and the total amount per person (see BIM45070)
  The other two exceptions are gifts to your own employees and gifts to charity or other specific bodies.
• Gifts with your name on them: "Gifts, which contain a conspicuous advertisement for the trader are generally allowed by the above legislation." "However, expenditure of this kind is not allowable if:"
  • the gift is food, drink, tobacco or a token or voucher exchangeable for goods, or
  • the cost of the gift, together with the cost of any other gifts (except food, drink, tobacco or a token or voucher exchangeable for goods) to the same recipient in the relevant tax period, exceeds £50.
  "The relevant tax period is the tax year for unincorporated businesses and the accounting period for companies." "Common examples of allowable gifts are diaries, pens and mouse mats. The advertisement should be on the gift itself, and not just on the wrapping." (HMRC: BIM45070 - Specific deductions: entertainment: gifts: exceptions: small gifts, page date 2016-04-01).

5. Canada: meals and entertainment

• The limit: "The maximum amount you can claim for food, beverages and entertainment expenses is 50% of the lesser of the following amounts:"
  • the amount you incurred for the expenses
  • an amount that is reasonable in the circumstances
  "When you claim expenses on this line, you will have to calculate the allowable part you can claim for business use." (CRA: Line 8523 – Meals and entertainment, page date 2026-08-31).
• Travel and conferences: "These limits also apply to the cost of your meals when you travel or go to a convention, conference, or similar event." Under Line 9200 – Travel expenses, the CRA's guide adds: "In most cases, the 50% limit applies to the cost of meals, beverages, and entertainment when you travel." (CRA: Self-employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 3 – Expenses, page date 2026-04-16).
• When the limit doesn't apply: "These limits do not apply in any of these cases:"
  • Your business regularly provides food, beverages, or entertainment to customers for compensation (for example, a restaurant, hotel, or motel).
  • You bill your client or customer for the meal and entertainment costs, and you show these costs on the bill.
  The other cases listed are about employees, remote work sites, staff parties, charity fund-raising events and work camps.
• Billing the client: the archived bulletin gives this example: "For example, a self-employed individual expends a reasonable amount for meals while away from home. This amount is ultimately billed to a client and is identified in the account submitted to the client as an expense relating to meals. The self-employed individual would be entitled to fully deduct the meal expenses. The 50% limitation would, however, apply to the client."
• What entertainment includes: "Entertainment expenses include tickets and entrance fees to an entertainment or sporting event, gratuities, cover charges, and room rentals such as for hospitality suites."

The allowable part goes on your statement of business or professional activities: see our guide for Canadian freelancers.

6. Canada: gift certificates, tickets, clubs and records

• The bulletin: the meals page points to the CRA's interpretation bulletin IT-518R, Food, Beverages and Entertainment Expenses. It's an archived page: "We have archived this page and will not be updating it." "You can use it for research or reference." The bulletin is headed "DATE: April 16, 1996" (CRA: IT-518R, Food, Beverages and Entertainment Expenses (archived), page date 2017-06-22).
• The starting point: "When calculating income, a taxpayer may normally deduct reasonable amounts paid or payable for food, beverages, or entertainment if those amounts are incurred for the purpose of earning income from a business or property or, in certain circumstances, from an office or employment."
• Food, drink and gift certificates: "The 50% limitation applies to the cost of food or beverages for human consumption including any related expenses such as taxes and tips. In addition, the cost of a restaurant gift certificate is considered to be an expense for food or beverages and is subject to this limitation."
• Entertainment: "While not an exhaustive list, the following items are considered to be entertainment expenses and are subject to the 50% limitation:"
  • the cost of tickets for a theatre, concert, athletic event or other performance;
  • the cost of private boxes at sports facilities;
  • the cost of room rentals to provide entertainment, such as a hospitality suite;
  • the cost of a cruise;
  • the cost of admission to a fashion show;
  • the cost of entertaining guests at night clubs, athletic, social and sporting clubs and on vacation and other similar trips.
  "Expenses related to the above items, such as taxes, gratuities, and cover charges, are also subject to the 50% limitation."
• Records: "Records should be maintained of the names and business addresses of the customers or other persons being entertained, together with the relevant places, dates, times and amounts supported by such vouchers as are reasonably obtainable."
• Other client gifts: the CRA's general rule for business costs is "Generally, you can deduct any reasonable current expense you incur to earn business income." "However, since you cannot deduct personal expenses, enter only the business part of expenses on the Form T2125, Statement of Business or Professional Activities." (CRA: Expenses section of Form T2125, page date 2026-08-31).
• Clubs: under Line 8760 – Business taxes, licences, and memberships, "You cannot deduct club membership dues (including initiation fees) if the main purpose of the club is dining, recreation or sporting activities."

7. Side by side

Our summary of sections one to six, not official wording.

8. Step by step

Our order of steps, based on sections one to six — not an official checklist.

1. Before you pay, decide what kind of cost it is: a meal, entertainment such as tickets or an event, a gift, or your own meal on a business trip.
2. Check the rule for your country: in the US entertainment isn’t deductible, in the UK entertaining clients usually isn’t allowable, and in Canada meals and entertainment share one limit.
3. For a meal, note who was there, their business connection and what you discussed, and keep the itemised receipt.
4. If food and drink came with tickets or an event, ask for them to be shown separately on the bill.
5. For a gift, keep a running total for each person for the tax year, and note whether it carries your business name or logo.
6. If you bill the client for a meal, show it as its own line on the invoice and keep the receipt.
7. Log each cost in your expense records on the date you paid, with the category, a short description and your reason.
8. At the end of the year, work out only the part you can claim, or ask an accountant before you claim it.

9. Wording to copy

Replace everything in [brackets]. This is ours, not from any agency, and it's not tax or legal advice. It doesn't replace the receipts or records your tax office asks for.

A meal, entertainment or gift record for your files

Meal, entertainment or gift record (my own records, not an official receipt)
Date: [date]
What it was: [meal / tickets or event / gift / my own meal on a trip]
Who was there or who received it: [names and their business connection]
Business reason: [what was discussed, or why the gift was given]
Was I or someone from my business there? [yes / no]
Cost: [amount, including tax and tip], paid by [payment method]
Food and drink shown separately from the event? [yes / no / not an event]
Gifts to this person so far this tax year: [running total]
Carries my business name or logo? [yes / no]
Billed to a client? [no / yes: invoice reference]
Claimed as: [the part I can claim / not claimed], after checking [the official page or adviser]

A question to your accountant before you claim

Hi [accountant's name],

On [date] I paid for [a meal / tickets or an event / a gift] for [client or contact], at a cost of [amount]. The business reason was [reason].

[If a meal: I was there, and the receipt is itemised.] [If a gift: it [does / does not] carry my business name or logo, and my gifts to this person so far this tax year come to [running total].] [If billed: I put it on invoice [reference].]

Could you tell me whether I can claim any of it, and how much, or whether I should leave it out? I've attached the receipt.

Thanks,
[your name]

10. Checklist

Our summary of the official pages above, not an official checklist.

• The itemised receipt, with the place, the date, the amount and how many people were served
• Who was there, their business connection and the business reason
• Whether you or someone from your business was at the meal
• Food and drink shown separately from tickets or event costs
• A running total of gifts for each person in the tax year
• Whether each gift carries your business name or logo, and whether it is food, drink or a voucher
• Any meal you billed to a client, shown on the invoice
• Only the part you can claim, worked out before you file

Free tools and kits

• Our free expense tracking guide shows a simple way to keep business cost records, with a meals and entertainment category.
• Our free expense and receipt log keeps the receipt details for each cost, and has a meals category.
• Our guide to wrapping up a freelance project covers the handover and the thank-you at the end of a job, and why not to give a client a gift in return for a positive review.
• Our paid Freelance Billing Kit by Small Rows (US$12, one-time) can log each client meal, ticket or gift as a business cost: the Expenses tab has a date, a category, a description, the amount paid and a "Deductible? (your call)" column, and the category drop-down lets you pick from a list on Settings (its own list has a meals category; the US list has a meals line and the UK list an advertising and business entertainment box) or type your own. The deductible column is a yes or no, so the kit counts the whole amount of anything marked yes; it doesn't apply the meal limit or the gift limits for you. To count only the part you can claim, enter that part as one row marked yes and the rest as a row marked no. It doesn't store receipts or file anything.
• All three kits together: the All-Kits Bundle by Small Rows (US$24, one-time).

Where the sources differ

• The UK gift limit: GOV.UK calls its figure the maximum you can claim for each person in a tax year, while HMRC's manual says gifts with your name on them aren't allowable at all if the total for the same person goes over that figure. Our reading is that once your gifts to one person go over the limit in the tax year, none of them may count, not just the part above it; ask HMRC if you're close to it.
• HMRC's manual is guidance for its staff: the business income manual pages are HMRC's internal guidance, not law, and carry page dates years older than the GOV.UK pages. Our reading is that they show how HMRC looks at entertainment and gifts, and they match the current GOV.UK pages, but they don't settle a particular case.
• Your own meals in the UK: the GOV.UK travel page lists meals on overnight business trips. The pages we read don't cover day trips or the lunch you'd eat anyway; ask HMRC before you claim those.
• Tickets you give away in the US: the IRS says an item that could be a gift or entertainment is generally treated as entertainment, and only packaged food or drink for later counts as a gift. Our reading is that tickets you give a client are likely to be treated as entertainment; the pages we read don't cover tickets for an event you don't attend, so ask the IRS or an adviser.
• The US records table: the publication's records table lists the cost, date and description for gifts but leaves the business purpose and relationship column blank for them, and it has no separate row for meals. Our reading is that keeping the business reason and the recipient's connection is still wise, because the same chapter asks for a written statement of business purpose for expenses generally.
• Which edition: the IRS publication and instructions we read are the editions for the latest tax year. Our reading is that the meal and gift rules above are current, but check the publication's page for later changes before you file.
• The Canadian bulletin is old and archived: the CRA's bulletin on food, beverages and entertainment is dated decades ago and isn't being updated, but the CRA's current meals page still points to it. Our reading is that it's still the CRA's stated approach; where it differs from a current page, go by the current page.
• Other client gifts in Canada: the CRA pages we read for the self-employed set a limit for food, drink and entertainment, and the bulletin puts restaurant gift certificates under it, but none of them has a rule for other gifts to clients. Our reading is that other gifts follow the general test of a reasonable cost to earn business income, not a personal one; ask the CRA or an accountant for a particular gift.
• What we did not check: US state rules, per diem and standard meal allowance details, employee and staff party rules, and sales tax; UK rules for employees and directors, trivial benefits, VAT on gifts and entertainment, and Scotland, Wales and Northern Ireland differences; GST/HST input tax credits on meals and gifts, employee gifts and benefits, Quebec rules and the special rules for truck drivers and couriers in Canada; how any of this works through a company or partnership; other countries' rules.

When to get advice

• you spend a lot on client meals, events or gifts, or it's a regular part of how you win work;
• you're not sure whether something is a meal, entertainment or a gift;
• you give gifts to the same person more than once a year, or to a client's family;
• you bill clients for meals or other costs you paid on their behalf;
• you have staff, a partner or a company, or you're registered for VAT, GST/HST or sales tax;
• the tax office asks about meals, entertainment or gifts in an audit or compliance check.

Talk to an accountant or a tax adviser in your country. This page is general information only. Our tax audit guide covers what the agencies ask for in a check, and our training costs guide covers meals on a trip to a course or conference.

Related

• Freelance expense tracking
• Charging clients for expenses
• Schedule C for US freelancers
• UK Self Assessment for freelancers
• Canadian self-employment statement for freelancers
• Training and course costs for freelancers
• Tax audits and compliance checks

Sources

• United States: IRS: Publication 463 (2025), Travel, Gift, and Car Expenses (page date 30-Apr-2026) · IRS: Instructions for Schedule C (Form 1040) (2025) (page date 30-Apr-2026)
• United Kingdom: GOV.UK: Expenses if you're self-employed, marketing and entertainment (page date 2024-11-08) · GOV.UK: Expenses if you're self-employed, car, van and travel expenses (page date 2024-11-08) · HMRC: BIM45010 - Specific deductions: entertainment: what is business entertainment? (page date 2016-04-01) · HMRC: BIM45020 - Specific deductions: entertainment: expenditure which is not allowable (page date 2016-04-01) · HMRC: BIM45045 - Specific deductions: entertainment: meals provided for non-employees (page date 2018-12-14) · HMRC: BIM45065 - Specific deductions: entertainment: gifts: overview (page date 2016-04-01) · HMRC: BIM45070 - Specific deductions: entertainment: gifts: exceptions: small gifts (page date 2016-04-01)
• Canada: CRA: Line 8523 – Meals and entertainment (page date 2026-08-31) · CRA: IT-518R, Food, Beverages and Entertainment Expenses (archived) (page date 2017-06-22) · CRA: Expenses section of Form T2125 (page date 2026-08-31) · CRA: Self-employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 3 – Expenses (page date 2026-04-16)

Checked 2026-10-19. Found a mistake? Tell us via Support.