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Guides by country: US tax guides, UK tax guides, Australian tax guides.

Tax Deductions for Musicians and Artists: A 1099 Guide

In short: US musicians and artists paid on a 1099 can deduct instruments and gear, studio time, lessons that improve skills they already use professionally, travel to gigs, rehearsals and sessions, and agent and booking fees. Stage clothing counts only if it isn't suitable for everyday wear, and driving to a regular weekly gig at the same venue is treated as a commute.

Tax Deductions for Personal Trainers: A 1099 Guide

In short: US personal trainers working as 1099 contractors can deduct certifications and continuing education, liability insurance, equipment such as resistance bands and kettlebells, gym rent or floor fees, and mileage between client sessions. Ordinary athletic wear, the drive from home to the first session of the day and a personal gym membership generally don't qualify.

Tax Deductions for Photographers: A 1099 Guide

In short: US photographers paid on a 1099 can deduct camera bodies, lenses and lighting, editing software such as Lightroom and Photoshop, studio rent, travel to shoots, and equipment and liability insurance. Larger gear purchases may need to be depreciated over time, and gear used only for personal photography doesn't count.

Tax Deductions for Real Estate Agents: A 1099 Guide

In short: US real estate agents working as 1099 independent contractors can deduct vehicle expenses (for most agents, the largest deduction of the year), MLS and board dues, license renewals and continuing education, marketing, signage and listing photography, staging costs and brokerage desk fees. Client gifts are capped per person, and ordinary business attire and the personal-use share of the car don't count.

Tax Deductions for Rideshare and Delivery Drivers: A 1099 Guide

In short: The IRS treats US rideshare and delivery earnings as self-employment income reported on Schedule C. Vehicle expenses, claimed with either the standard mileage method or the actual expense method, are almost always the biggest deduction. Drivers can also deduct the work-use portion of their phone bill, hot bags, and tolls and parking while working, but never fines or traffic tickets.

The QBI Deduction for Freelancers: What Changed in 2026

In short: The QBI deduction lets many US freelancers deduct 20% of their qualified business income, itemizing or not, and it is now permanent. For the 2026 tax year, anyone with at least $1,000 of qualified business income from an active trade or business gets a minimum deduction of $400, and the phase-in ranges for higher earners widened to $75,000 ($150,000 for married filing jointly).

Uber and Deliveroo Driver Taxes in the UK: How MTD Applies to Gig Drivers

In short: HMRC treats self-employed Uber and Deliveroo drivers as sole traders, so gross platform earnings, combined across every app, count towards the Making Tax Digital thresholds: over £50,000 in 2024-25 means MTD from 6 April 2026, over £30,000 in 2025-26 from 6 April 2027, and over £20,000 in 2026-27 from 6 April 2028. Once in scope, you send HMRC quarterly category totals of income and expenses.

UK Sole Trader Allowable Expenses: A Guide for 2026-27

In short: For 2026-27, HMRC lets UK sole traders deduct a cost from their income if it was incurred wholly and exclusively for the business, and mixed-use costs are apportioned to the business share. The main allowable categories are office costs, travel, vehicle costs, staff costs, stock and materials, and use of home; client entertainment, everyday clothing and commuting are not allowable.

W-2 Job Plus a Side Gig: How Your Taxes Actually Work

In short: With a W-2 job and a side gig, your wages go on the main form while the gig's income and expenses go on a separate Schedule C, and the IRS taxes the gig's net profit. Once your net self-employment earnings reach $400 for the year, you also owe self-employment tax. Cover the extra tax by raising your W-4 withholding, making quarterly estimated payments, or both.

What Actually Goes in an MTD Quarterly Update

In short: An HMRC Making Tax Digital quarterly update contains only a total for each income and expense category, aligned to the Self Assessment return categories, not individual receipts or invoices. Each update is cumulative from 6 April, nil updates are still required, and you keep the underlying records for at least five years after the 31 January deadline for that tax year.