Blogger Tax Deductions 2026: What You Can Write Off

Key Takeaway: Every dollar you legitimately deduct lowers your taxable profit, which lowers both your income tax and your self-employment tax. You do not need to hunt for tricks. You need a simple list, honest numbers, and receipts you can find later.

Why deductions matter more than you think

When you are self-employed, you pay tax twice on your blogging profit. First, regular income tax. Second, self-employment tax, which covers Social Security and Medicare and totals 15.3% (12.4% plus 2.9%). Deductions reduce the profit that both are based on.

There is also a nice bonus. The qualified business income (QBI) deduction, which lets many sole proprietors deduct up to 20% of their business income, was made permanent by the One Big Beautiful Bill Act. Lower profit means a smaller number to work with, but the point is simple: honest deductions help you in more than one place.

And remember, AdSense income is taxable whether or not Google sends you a form. If you want to know what paperwork to expect, I explained the new reporting rules in my guide to the AdSense 1099 threshold for 2026.

First, is your blog a business or a hobby?

This question comes before any deduction. The IRS looks at whether you run your blog to make a profit. A helpful rule of thumb: if your blog shows a profit in three out of five years in a row, the IRS generally presumes it is a business. Showing a profit motive in other ways also counts, like keeping separate records and treating the blog seriously.

Why does it matter? Under current law, if the IRS treats your blog as a hobby, you still report the income, but you generally can't deduct the expenses. That change used to be temporary and was made permanent beginning in 2026. So the label "business" is worth protecting with good records, and that is exactly what the rest of this guide helps you do.

The blogger deductions checklist

Here are the most common write-offs for a blogger. The last column shows where each one usually goes on Schedule C. Line numbers can shift from year to year, so check the current form.

Equipment: the $2,500 shortcut

Normally, a laptop or camera is treated as an asset that you deduct over several years. But there is a shortcut called the de minimis safe harbor. If an item costs $2,500 or less per invoice or item, you can generally deduct it in the year you buy it, as long as you make a small election statement with your timely filed return. The statement is titled "Section 1.263(a)-1(f) de minimis safe harbor election," and most tax software or tax professionals can add it for you.

For bigger purchases, 100% bonus depreciation now applies to qualifying property acquired after January 19, 2025, and the Section 179 expensing limit was raised sharply. Most bloggers will never need these, but it is good to know they exist before you buy something expensive.

Home office: two ways to claim it

To qualify, the space must be used regularly and exclusively for your blog. Your kitchen table that doubles as the family homework spot does not count. If you qualify, you have two choices, according to the IRS:

• Simplified method: $5 per square foot of your office, up to 300 square feet. That means a maximum deduction of $1,500 a year, with almost no paperwork. You can't depreciate the office under this method.
• Regular method: You figure the business share of real expenses like rent, utilities and insurance, and report it on Form 8829. It takes more work, but it can be larger.

One more rule: your home office deduction can't be more than the income your blog earned.

Mileage: the rate changed on July 1, 2026

Many guides still show the old number, so here is the careful version. The IRS first set the 2026 business mileage rate at 72.5 cents per mile. Then, because of higher fuel prices, it raised the rate to 76 cents per mile for miles driven on or after July 1, 2026. The first half of the year stays at 72.5 cents.

That means you need a log that shows the date of each trip. If you drive for the blog before and after July 1, you will use two different rates. Also remember that if you own the car, you must choose the standard mileage rate in the first year you use the vehicle for business. After that, you can switch between it and actual expenses.

Freelancers and contractors

If you pay a writer or designer, that cost is deductible. The reporting side has changed too. For payments made in 2026, the 1099-NEC threshold is now $2,000, up from $600. I explained how the different forms work in my 1099-NEC vs 1099-MISC vs 1099-K breakdown. Either way, ask each freelancer for a W-9 up front and save it. If a freelancer lives outside the US, the rules are different, so check with a tax professional.

What you can't deduct

This part keeps you out of trouble. A deduction only works when it is real and tied to the blog.

• Personal costs. Groceries, rent for a room you don't use only for work, and the personal share of your phone or internet.
• Commuting. Driving from home to a regular workplace is not business mileage.
• Clothes and gym fees that you also use in everyday life, even if you photographed the outfit for a post.
• Hobby costs if your blog is treated as a hobby.
• A salary for yourself. As a sole proprietor, what you take out of the business is your profit, not a deductible wage.

Two bigger deductions people forget

Beyond everyday expenses, two items can make a real difference, and both are worth asking a tax professional about:

• Self-employed health insurance. If you pay your own premiums, there may be a deduction for them on your return.
• Retirement contributions. Plans like a SEP IRA or Solo 401(k) can lower your taxable income while you save for later.

Here is one practical tip. If you buy health coverage through the marketplace, your subsidy depends on your estimated income. AdSense income swings from month to month, so a realistic profit figure, after your deductions, helps you avoid a surprise later. If your earnings jump or drop during the year, update your estimate. Check HealthCare.gov for the current enrollment dates.

The proof you should keep

A deduction without proof is just a wish. If the IRS asks, you want to hand over a clean folder, not hunt through old emails. Keep:

• Receipts and invoices for every expense
• Bank and card statements (ideally from a separate business account)
• A mileage log with date, place, reason and miles
• Your AdSense payment history and any tax forms you receive
• W-9s from every freelancer you pay
• Your home office measurements and photos

Many tax pros suggest keeping records for at least three years after you file.

Pro Tip: Your deductions lower the profit that your quarterly estimated taxes are based on, so a clean monthly record also makes those payments easier to figure out. I walk through that in my guide to estimated taxes for bloggers.

If you formed an LLC

A single-member LLC is usually treated as a "disregarded entity," which means your blog income and expenses still go on Schedule C, just like before. The same checklist applies. If you are wondering what to do with your AdSense payee name or W-9 after forming one, I covered that in my guide to AdSense and LLC payee names. If your LLC elected S corporation taxation, the rules change, so that is a good moment to talk to a CPA.

Final thoughts

You do not need to be a tax expert to do this well. Start with the checklist, keep one folder for receipts, and be honest about what is business and what is personal. If something feels unclear, write it down and ask a professional once a year. That small habit is what turns a stressful tax season into a calm one.

I'm not a lawyer or tax advisor, and this article is general information, not tax advice. Your situation may be different, so please check with a qualified professional before you file.

Sources and limits: this article draws on IRS guidance on the simplified home office method and on the 2026 standard mileage rates (72.5 cents from January 1, and 76 cents from July 1 under IRS Announcement 2026-11, as reported by payroll and tax publishers), IRS safe harbor guidance for items up to $2,500, and 2026 summaries of the One Big Beautiful Bill Act covering QBI, bonus depreciation, Section 179 and hobby expenses. Schedule C line numbers, the three-year records suggestion and the startup-cost and health-insurance details are general guidance and may change, so confirm them against the current IRS forms and instructions. Reviewed October 2, 2026.

Hardeep Singh

Hardeep Singh is a tech and money-blogging enthusiast, sharing guides on earning apps, affiliate programs, online business tips, AI tools, SEO, and blogging tutorials. About Author.