2025 Gig Worker Tax Deduction Checklist

$0.70/mile — drives to pickups, deliveries, between gigs, to hotspots

100% deductible on top of mileage — meters, garages, bridge tolls

Business-use percentage for rideshare/delivery drivers

Deductible even if using standard mileage rate

Monthly plan cost x business-use percentage

Business-use portion of phone cost

100% deductible — used for navigation while working

Keeps your phone running during shifts

For hands-free navigation and calls

Mileage tracking apps, accounting software, cloud storage

100% deductible — DoorDash, Grubhub, Instacart, Shipt

For safe transport of beverages

Extra insulation for grocery and food delivery

Vehicle and personal sanitation

For nighttime deliveries and address finding

For visibility during deliveries

For safety and documentation

Hand tools, power tools, safety equipment

Water, mints, phone chargers, tissues for riders

Protects vehicle for passenger use

Maintaining a pleasant environment for riders

Airbnb: based on rental days vs personal use days

Professional cleaning, linens, toiletries

Depreciate large items over useful life

Property repairs (Airbnb) or vehicle repairs (Turo)

Additional host/rental insurance policies

Depreciate your rental vehicle based on business-use percentage

Airbnb: proportional to rental use

100% deductible if self-employed and not eligible through a spouse

Same rules as health — above-the-line deduction

Additional coverage for gig work (TaskRabbit, Turo)

TurboTax, H&R Block, CPA fees for Schedule C

QuickBooks Self-Employed, FreshBooks, Wave

Everlance, Stride, MileIQ premium plans

Simplified: $5/sq ft, up to 300 sq ft ($1,500 max)

Automatic deduction — don't forget to claim it

SEP-IRA (up to 25% of net income) or Solo 401(k)

Laptop, monitor, keyboard, mouse, desk

Business-use percentage of monthly internet bill

Adobe Creative Suite, Canva Pro, development tools

Skill development directly related to your services