Note: We have discontinued Publication 535, Business Expenses; the last revision was for 2022. Below is a mapping to the major resources for each topic. For a full list, go to the Publication 535 for 2022 PDF. Also, note that Worksheet 6A that was in chapter 6 is now new 2023 Form 7206, Self-Employed Health Insurance Deduction. Topic Publications and other online resources Forms and instructions 1. Deducting Business Expenses Tax Guide for Small Business Corporations Casualties, Disasters, and Thefts Starting a Business and Keeping Records Business Use of Your Home 2. Employees' Pay Tax Guide for Small Business Work Opportunity Credit Empowerment Zone Employment Credit Indian Employment Credit Credit for Employer Differential Wage Payments Employer Credit for Paid Family and Medical Leave 3. Rent Expense Tax Guide for Small Business 4. Interest Tax Guide for Small Business Investment Income and Expenses Home Mortgage Interest Deduction Basic questions and answers about the limitation on the deduction for business interest expense Supplemental Income and Loss Investment Interest Expense Deduction Passive Activity Loss Limitations Limitation on Business Interest Expense Under Section 163(j) 5. Taxes Tax Guide for Small Business Excise Taxes Self-Employment Tax Additional Medicare Tax 6. Insurance Tax Guide for Small Business Publication 974, Premium Tax Credit (PTC) Health Coverage Tax Credit Credit for Small Employer Health Insurance Premiums 7. Costs You Can Deduct or Capitalize Farmer's Tax Guide Publication 544, Sales and Other Dispositions of Assets Tax Cuts and Jobs Act: A comparison for businesses Investment Credit Credit for Increasing Research Activities Disabled Access Credit Forest Activities Schedule 8. Amortization How To Depreciate Property Depreciation and Amortization Alternative Minimum Tax— Individuals 9. Depletion Farmer's Tax Guide Supplemental Income and Loss At-Risk Limitations Passive Activity Loss Limitations Forest Activities Schedule 10. Business Bad Debts Tax Guide for Small Business Topic no. 453, Bad debt deduction Profit or Loss From Business Capital Gains and Losses Sales and other Dispositions of Capital Assets 11. Other Expenses Travel, Gift, and Car Expenses Charitable Contributions Miscellaneous Deductions How To Depreciate Property Tax Benefits for Education Standard mileage rates Depreciation and Amortization Sales and Other Dispositions of Capital Assets Qualified Business Income Deduction Simplified Computation Qualified Business Income Deduction Related Schedule A (Form 1040) Itemized Deductions Form 5213, Election To Postpone Determination as To Whether the Presumption Applies That an Activity is Engaged in for Profit Publication 15, (Circular E), Employer's Tax Guide Publication 15-A, Employer's Supplemental Tax Guide Publication 15-B, Employer's Tax Guide to Fringe Benefits Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts Publication 538, Accounting Periods and Methods Publication 925, Passive Activity and At-Risk Rules
