What deductions can I claim as a sole proprietor or LLC owner in 2025?
Answer:
Key deductions include:
- Business Expenses: Office rent, supplies, equipment, software
- Home Office Deduction: For dedicated home workspace used exclusively for business
- Mileage & Vehicle Expenses: Standard IRS mileage rate or actual expenses (plus the new auto loan interest deduction up to $10K/year for U.S.-assembled vehicles)
- Retirement Contributions: SEP IRA, Solo 401(k), SIMPLE IRA
- Tip & Overtime Deductions: For owners in service-based businesses
- Depreciation & Section 179 Expensing: Increased limits for equipment and asset purchases