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Top 10 Tax Deductions for Small Businesses in 2024

January 15, 2024
Sarah Johnson, CPA
8 min read
small business
tax deductions
business finance

Discover the most valuable tax deductions that can help your small business save money this tax season.


Top 10 Tax Deductions for Small Businesses in 2024


As a small business owner, maximizing your tax deductions is crucial for minimizing your tax liability and keeping more money in your business. Here are the top 10 tax deductions you should know about for 2024.


1. Home Office Deduction


If you use part of your home exclusively for business, you may be able to deduct expenses related to that space. You can choose between:


  • Simplified method: Deduct $5 per square foot (up to 300 square feet)
  • Actual expense method: Deduct the actual expenses based on the percentage of your home used for business

2. Vehicle Expenses


You can deduct vehicle expenses using one of two methods:


  • Standard mileage rate: 65.5 cents per mile for business use in 2024
  • Actual expense method: Deduct actual costs like gas, insurance, repairs, and depreciation

3. Equipment and Supplies


Business equipment and supplies are generally deductible, including:


  • • Office supplies
  • • Computer equipment
  • • Furniture
  • • Software subscriptions
  • • Tools and machinery

4. Professional Services


Fees paid to professionals for business purposes are deductible:


  • • Legal fees
  • • Accounting fees
  • • Consulting services
  • • Professional development and training

5. Marketing and Advertising


All legitimate marketing and advertising expenses are deductible:


  • • Website development and hosting
  • • Social media advertising
  • • Print materials
  • • Trade shows and networking events

6. Business Insurance


Most business insurance premiums are deductible:


  • • General liability insurance
  • • Professional liability insurance
  • • Business property insurance
  • • Workers' compensation insurance

7. Travel Expenses


Business travel expenses are deductible when traveling away from your tax home:


  • • Transportation costs
  • • Lodging
  • • Meals (50% deductible)
  • • Incidental expenses

8. Meals and Entertainment


Business meals are generally 50% deductible when:


  • • The expense is directly related to business
  • • You or an employee is present
  • • The meal is not lavish or extravagant

9. Rent and Utilities


If you rent office space, you can deduct:


  • • Rent payments
  • • Utilities (electricity, gas, water, internet)
  • • Maintenance and repairs
  • • Cleaning services

10. Employee Wages and Benefits


Compensation paid to employees is deductible:


  • • Salaries and wages
  • • Bonuses
  • • Health insurance premiums
  • • Retirement plan contributions

Important Reminders


  • • Keep detailed records and receipts for all deductions
  • • Ensure expenses are ordinary and necessary for your business
  • • Consider working with a tax professional to maximize your deductions
  • • Stay updated on tax law changes that may affect your deductions

Remember, tax laws can be complex and change frequently. It's always best to consult with a qualified tax professional to ensure you're taking advantage of all available deductions while staying compliant with current regulations.

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About the Author
S

Sarah Johnson, CPA

Tax Professional

Expert tax professional with years of experience helping businesses and individuals navigate complex tax regulations.

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