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14 Deductions

Tax Deductions for Etsy & Handmade Sellers

Whether you sell handmade jewelry, custom artwork, or vintage finds, your Etsy business generates real tax deductions. From raw materials and shipping to Etsy fees and packaging supplies, tracking every expense is key to keeping your tax bill low.

Materials & Supplies

Raw materials (fabric, beads, yarn, wood, resin), tools, and craft supplies used to make your products are deductible as cost of goods sold (COGS) or supplies.

Line 38 - Cost of goods sold / Line 22 - SuppliesPublication 334

Pro Tip: Track inventory carefully. Materials in unsold inventory at year-end are part of COGS, not a direct expense deduction.

Shipping & Postage

Postage, shipping labels, USPS/UPS/FedEx charges, and packaging materials (boxes, bubble wrap, tissue paper, tape) are fully deductible.

Line 27a - Other expensesPublication 535

Etsy Fees & Payment Processing

Etsy listing fees, transaction fees, payment processing fees, Etsy Ads, and Etsy Plus subscriptions are deductible. Download your annual Etsy CSV for easy tracking.

Line 10 - Commissions and feesPublication 535

Packaging & Branding

Custom packaging, branded stickers, thank-you cards, tissue paper, and branded boxes are deductible advertising and supply expenses.

Line 8 - Advertising / Line 22 - SuppliesPublication 535

Photography for Listings

Costs to photograph your products - including props, lightboxes, backdrops, and hiring a photographer - are deductible. Good photos drive sales.

Line 8 - AdvertisingPublication 535

Home Office Deduction

If you use part of your home regularly and exclusively for business, you can deduct a portion of rent/mortgage, utilities, and insurance. The simplified method allows $5/sq ft up to 300 sq ft ($1,500 max).

Line 30 - Business use of homePublication 587

Pro Tip: The simplified method is easier but caps at $1,500. If your actual expenses exceed that, use the regular method and keep records of all housing costs.

Phone & Internet

The business-use percentage of your cell phone bill and internet service is deductible. If you use your phone 70% for business, you can deduct 70% of the bill.

Line 25 - UtilitiesPublication 535

Pro Tip: Keep a log for one representative month showing business vs. personal usage to establish your percentage.

Software & Subscriptions

Business software, SaaS subscriptions, cloud storage, and professional tools are deductible in the year paid. This includes accounting software, project management tools, and industry-specific apps.

Line 18 - Office expensePublication 535

Advertising & Marketing

Costs for promoting your business are deductible, including website hosting, social media ads, business cards, flyers, SEO services, and online directory listings.

Line 8 - AdvertisingPublication 535

Self-Employed Health Insurance

Self-employed individuals can deduct 100% of health insurance premiums for themselves, their spouse, and dependents. This is an above-the-line deduction taken on Form 1040, not Schedule C.

Form 1040, Schedule 1, Line 17Publication 535, Chapter 6

Pro Tip: This deduction cannot exceed your net self-employment income. If you're eligible for employer-sponsored coverage through a spouse, you cannot take this deduction.

Self-Employment Tax Deduction

You can deduct the employer-equivalent portion (50%) of your self-employment tax. This is an above-the-line deduction that reduces your adjusted gross income.

Form 1040, Schedule 1, Line 15Publication 334

Pro Tip: This deduction is automatic when you file Schedule SE. It reduces your income tax but not your self-employment tax.

Retirement Contributions (SEP-IRA / Solo 401k)

Self-employed individuals can contribute to a SEP-IRA (up to 25% of net SE earnings, max $69,000 for 2024) or Solo 401(k) with employee + employer contributions.

Form 1040, Schedule 1, Line 16Publication 560

Pro Tip: A Solo 401(k) lets you contribute more at lower income levels because of the employee elective deferral ($23,000 for 2024 + catch-up if 50+).

Business Banking & Merchant Fees

Business bank account fees, credit card processing fees (Stripe, Square, PayPal), and merchant service charges are deductible business expenses.

Line 27a - Other expensesPublication 535

Professional Services (Accounting & Legal)

Fees paid to accountants, tax preparers, bookkeepers, and attorneys for business-related services are deductible. This includes tax preparation software fees for your business return.

Line 17 - Legal and professional servicesPublication 535

Related Resources

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