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Self employed
The categories are so that the IRS can decide whether you raise any interesting questions about your expenses that they would want to take a longer look at.
For instance, if you are a delivery driver there is a certain amount of expected mileage expense. If you are a remote computer programmer mileage shouldn't be that high.
That's also why they ask for your business category.
You could lump everything in to one total and enter it and you would get the same bottom line as breaking it out into categories. But it also may raise a question as to why you don't have this or the other expense for your type of business and it is generally a poor idea to get them asking those types of questions.
Small tools and equipment can go in supplies or in a separate category that you label 'small tools and equipment. Either one works.
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