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Gig Work Tax Deductions 2026

The IRS allows gig workers to deduct ordinary and necessary business expenses. Here's every category you can legally claim.

Vehicle Expenses

Standard Mileage Rate: 67¢/mile (2026)

Track every business mile with GPS logging. The IRS accepts app-tracked mileage. Usually the single biggest deduction for drivers.

Actual Expense Method

Track gas, insurance, repairs, registration, depreciation. Calculate business use percentage. Better for newer cars with high depreciation.

Phone & Internet

Business Percentage of Phone Bill

If you use your phone 50% for gig work, deduct 50% of your monthly bill. Keep a log showing the calculation.

Home Office Deduction

Exclusive and regular use of a home space for work. Simplified: $5/sq ft up to 300 sq ft = $1,500 max.

Equipment & Supplies

Hot Bags, Coolers, Delivery Equipment

All tax-deductible. A $100 hot bag pays for itself in tax savings at the 22% bracket.

Work Clothing (with logo)

Branded uniforms required by your platform. Regular clothes are NOT deductible.

Software & Insurance

Mileage Apps, Navigation, Scheduling Tools

Stride, Hurdlr, Everlance, QuickBooks, FreshBooks — all fully deductible.

Health Insurance (Self-Employed)

Self-employed health insurance premiums are deductible above-the-line, even if you don't itemize.