This is general information, not tax advice, a CPA who knows your specific situation is worth the cost if you're unsure about a significant deduction. That said, a few patterns come up constantly for freelancers.
Usually fine
- Software and subscriptions used for client work (design tools, project management, accounting software)
- A portion of your phone and internet bill, proportional to business use
- Professional development directly tied to your work (courses, certifications, relevant books)
- A dedicated home office space used regularly and exclusively for business
The genuine gray areas
- Coworking space or coffee shop work sessions, deductible if it's a regular part of how you work, but keep records; occasional coffee-shop expensing without a pattern is a weaker claim.
- Client meals, generally 50% deductible if there's a clear, documented business purpose (who, what was discussed). A meal alone with no client present usually isn't deductible.
- A portion of your car, mileage for business driving is deductible, but your regular commute (if you have a separate home office as your primary workplace, this gets nuanced) usually isn't. Track actual mileage, not estimates, see the mileage tracker.
- Clothing, almost never deductible even if you "only wear it for client meetings," unless it's genuinely unsuitable for everyday wear (branded uniforms, safety gear).
Usually not fine
Personal expenses that happen to touch your work (your regular gym membership, your everyday commute, a laptop used mostly for personal use with occasional work) don't become deductible just because you can construct a business rationale for them. When in doubt, the test is whether the expense would exist at all if you didn't run this business.
Keep the records regardless
Whatever you deduct, the burden is on you to substantiate it if asked. The expense tracker keeps a running log with categories, so you're not reconstructing a year of spending from memory in March.