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12 Deductions

Tax Deductions for Plumbers

Self-employed plumbers have major deductions available for tools, vehicle expenses, and supplies. Your work truck alone can be one of your largest tax deductions when properly tracked.

Plumbing Tools

Pipe wrenches, cutters, soldering equipment, drain cameras, and other plumbing tools are deductible. Individual items over $2,500 may need depreciation.

Line 22 - SuppliesPublication 535

Mileage / Vehicle Expenses

Business miles driven can be deducted using the standard mileage rate (67 cents/mile for 2024) or actual expenses (gas, insurance, repairs, depreciation). You must keep a mileage log.

Line 9 - Car and truck expensesPublication 463

Pro Tip: The standard mileage rate is simpler, but actual expenses may yield a larger deduction for expensive vehicles. You must choose one method in the first year you use the car for business.

Uniforms & Work Clothing

Specialized clothing or uniforms required for your profession that are not suitable for everyday wear are deductible. This includes protective gear, scrubs, steel-toe boots, and branded uniforms.

Line 27a - Other expensesPublication 529

Pro Tip: Regular clothing you also wear outside work is not deductible, even if you bought it specifically for work. The clothing must be unsuitable for everyday wear.

Business Licenses & Permits

Fees for business licenses, professional permits, regulatory compliance fees, and government-required certifications are deductible business expenses.

Line 27a - Other expensesPublication 535

Supplies & Materials

Supplies and materials consumed in the course of your business are deductible. This includes items used up within the year that are not capital equipment.

Line 22 - SuppliesPublication 535

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.

Business Insurance

Premiums for professional liability (E&O), general liability, and business property insurance are deductible. This includes malpractice insurance for licensed professionals.

Line 15 - Insurance (other than health)Publication 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

Continuing Education & Licensing

Continuing education credits, license renewal fees, certification courses, and professional exam fees required to maintain your current profession are deductible.

Line 27a - Other expensesPublication 970

Pro Tip: Education that qualifies you for a NEW profession is not deductible. But courses that maintain or improve skills in your CURRENT profession always are.

Tools & Equipment

Tools and equipment used in your business can be deducted. Items over $2,500 may need to be depreciated or can be fully deducted under Section 179 in the year of purchase.

Line 13 - Depreciation (or Line 22 if under $2,500)Publication 946

Pro Tip: Section 179 lets you deduct the full purchase price of qualifying equipment in the year you buy it, instead of depreciating it over several years.

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+).

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.

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