My husband does lawn maintenance on the side and uses a trailer to carry his equipment. I am trying to figure out if we can write off the business portion of the comprehensive and collision insurance we pay every month for it, as well as the insurance we have covering his tools. Can't find this information anywhere on the internet. All I see is how to write off the purchase of a trailer as a business expense. I need to know if the insurance premiums I pay every month for it and the tools I store in there or in my shed are something I can deduct. I don't see why not, because it's a business item and even though my husband's business isn't an LLC but he's an individual, it's still a self-employment business expense that I feel should be deducted. Not sure why there's little to no information on this, since many people pull a trailer with a truck/suv in this line of work. Any help would be appreciated.