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Publication 535

Business Expenses



This publication discusses common business expenses and explains what is and is not deductible. The general rules for deducting business expenses are discussed in the opening chapter. The chapters that follow cover specific expenses and list other publications and forms you may need.

Comments and suggestions.(p1)

We welcome your comments about this publication and your suggestions for future editions.
You can send us comments from Click on "More Information" and then on "Give us feedback."
Or you can write to:

Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224

We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.
Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products.
Ordering forms and publications.(p1)
Visit to download forms and publications. Otherwise, you can go to to order forms or call 1-800-829-3676 to order current and prior-year forms and instructions. Your order should arrive within 10 business days.
Tax questions.(p2)
If you have a tax question, check the information available on or call 1-800-829-1040 for individual tax questions or 1-800-829-4933 for business tax questions. We cannot answer tax questions sent to the above address.

Future Developments(p2)

For the latest information about developments related to Publication 535, such as legislation enacted after it was published, go to

What's New for 2014(p2)

The following items highlight some changes in the tax law for 2014.
Premium tax credit.(p2)
You may have to use the worksheets in Publication 974 instead of the worksheet in chapter 6. For more information, see chapter 6.
Film and television production costs.(p2)
Legislation signed into law on December 19, 2014, has renewed the provision regarding the election to expense film and television production costs. This election does apply to productions that begin in 2014. For more information, see chapter 7.
Standard mileage rate.(p2)
Beginning in 2014, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56 cents per mile. For more information, see chapter 11.

What's New for 2015(p2)

The following items highlight a change in the tax law for 2015.
Film and television production costs.(p2)
The election to expense qualified film and television production costs does not apply to productions that begin after December 31, 2014. For more information, see chapter 7.
Standard mileage rate.(p2)
Beginning in 2015, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 57.5 cents per mile.


The following reminders and other items may help you file your tax return.

IRS e-file (Electronic Filing)

You can file your tax returns electronically using an IRS e-file option. The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. You can use one of the following IRS e-file options. For details on these fast filing methods, see your income tax package.
Form 1099-MISC.(p2)
File Form 1099-MISC, Miscellaneous Income, for each person to whom you have paid during the year in the course of your trade or business at least $600 in rents, services (including parts and materials), prizes and awards, other income payments, medical and health care payments, and crop insurance proceeds. See the Instructions for Form 1099-MISC for more information and additional reporting requirements.
Photographs of missing children.(p2)
The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) (24 hours a day, 7 days a week) if you recognize a child.
Preventing slavery and human trafficking.(p2)
Human trafficking is a form of modern-day slavery, and involves the use of force, fraud, or coercion to exploit human beings for some type of labor or commercial sex purpose. The United States is a source, transit, and destination country for men, women, and children, both U.S. citizens and foreign nationals, who are subjected to the injustices of slavery and human trafficking, including forced labor, debt bondage, involuntary servitude, and sex trafficking. Trafficking in persons can occur in both lawful and illicit industries or markets, including in hotel services, hospitality, agriculture, manufacturing, janitorial services, construction, health and elder care, domestic service, brothels, massage parlors, and street prostitution, among others.
Many U.S. government and non-governmental entities are involved in combating human trafficking. Online resources for recognizing and reporting trafficking activities, and assisting victims include the Department of Homeland Security (DHS) Blue Campaign at, the Department of State Office to Monitor and Combat Trafficking in Persons at, and the National Human Trafficking Resource Center (NHTRC) at You can also call the DHS domestic 24-hour toll-free number at 1-866-DHS-2-ICE (1-866-347-2423) or 1-802-872-6199 (non-toll-free international), or the NHTRC toll free at 1-888-3737-888.