Guide
What a hairstylist can write off
A self-employed hairstylist can write off the ordinary and necessary costs of doing hair for clients: booth or suite rent, back bar and color, tools, education, business miles, the business share of a phone, software, liability insurance, and license renewals. Everyday clothes, your own grooming, and the drive from home to the salon don't count.
Danny Poledna, founder of ChairBooks ·
Where does each write-off go on Schedule C?
| Category | Examples | Schedule C line |
|---|---|---|
| Booth or suite rent | Weekly or monthly rent for your chair or suite | Line 20b, rent or lease of other business property |
| Back bar and color | Color, developer, lightener, foils, gloves, bowl shampoo | Line 22, supplies |
| Retail products | Shampoo, styling products, and tools you sell to clients | Part III, cost of goods sold |
| Tools and shears | Brushes and clips; shears, razors, clippers, dryers, flat irons | Line 22 for tools used up within the year; line 13 or 27b for tools that last |
| Education and shows | Classes, certifications, hair show registration | Line 27b, other expenses (travel on 24a, meals on 24b) |
| Mileage | Supply runs, classes, on-location clients | Line 9, car and truck expenses |
| Phone | The business share of your cell phone bill | Line 25, utilities |
| Software | Booking, bookkeeping, and design apps | Line 27b, other expenses |
| Liability insurance | Professional liability coverage | Line 15, insurance |
| Licenses and permits | Cosmetology license renewal, booth rental permit | Line 23, taxes and licenses |
| Advertising | Business cards, flyers, paid social posts | Line 8, advertising |
| Health insurance | Your own premiums, if you qualify | Schedule 1, line 17 (not Schedule C) |
Line numbers match the 2025 Schedule C, the current form in September 2026. The IRS can renumber lines on a new year's form, and your tax preparer makes the final call on where each cost goes.
Can I write off my booth rent?
Yes. Rent for a booth, a chair, or a suite is a business expense, and it goes on Schedule C line 20b, rent or lease of other business property. Keep the rental agreement and a record of each payment. Rent you pay by check, bank transfer, or payment app documents itself. Cash rent needs a dated receipt from the salon.
Are back bar and color deductible?
Yes. Color, developer, lightener, foils, gloves, disposable capes, and the shampoo and conditioner you use at the bowl are supplies, and they go on line 22.
Retail product you buy to sell to clients goes somewhere else: cost of goods sold, in Part III of Schedule C, which counts product as you sell it. Count what's left on your retail shelf at the end of the year so your preparer can work out what you sold.
Can I deduct shears and tools?
Yes. Tools you use up within the year, like brushes, clips, and inexpensive combs, go on line 22 with supplies. Tools that last for years, like a good pair of shears, a blow dryer, or a styling chair you own, count as equipment. You can depreciate equipment on line 13. For items that cost $2,500 or less each, you can instead deduct the whole cost in the year you buy them under the de minimis safe harbor election, which the Schedule C instructions put on line 27b. Your preparer can tell you which fits.
Are hair shows and classes a write-off?
Education that maintains or improves the skills you use now counts: color certifications, cutting classes, and the continuing education your license requires. Registration for hair shows and trade events counts too. Tuition and registration go on line 27b, other expenses.
When a show or class is out of town, your travel goes on line 24a and business meals on line 24b, where most meals count at 50 percent. Education that qualifies you for a new line of work doesn't count, and neither does cosmetology school taken to earn your first license.
How do I deduct mileage as a stylist?
Business driving goes on line 9, car and truck expenses. You can use the IRS standard mileage rate or your actual car costs. For 2026 the IRS changed the rate partway through the year: 72.5 cents a mile for business driving from January 1 through June 30, and 76 cents a mile from July 1 through December 31.
Business trips include runs to the beauty supply store, driving to a class, and going to a wedding or a client's home to do hair. Driving from home to the salon or suite where you work is commuting, and commuting doesn't count at any distance. Keep a log with the date, the destination, the reason, and the miles.
Can I write off my phone and software?
The business share of your cell phone bill counts. If about half your phone use is business, deduct about half the bill, and write down how you arrived at that share. Software and subscriptions you pay for to run the business count in full: booking, bookkeeping, design, and cloud storage for business files. The phone bill usually goes on line 25, utilities, and software on line 27b, other expenses.
Are insurance and license renewals deductible?
Yes. Professional liability insurance goes on line 15, insurance. Your cosmetology license renewal, and any booth rental permit your state or city requires, goes on line 23, taxes and licenses.
Health insurance works another way. If you're self-employed and weren't eligible for an employer-subsidized plan through your own job or your spouse's, you may be able to deduct your premiums on Schedule 1, line 17, instead of on Schedule C.
What can't a hairstylist write off?
Clothes top the list of questions. Black pants and tops don't count, even when the salon requires black and you wear them only at work, because you could wear them anywhere. Clothing counts only when it isn't suitable for everyday wear, such as a smock or an apron with your business name printed on it.
The car comes next. Buying a car, even an expensive one, doesn't make the car a write-off. You deduct its business use: the mileage rate on business miles, or the business share of the car's actual costs, depreciation included. A car you mostly drive between home and the salon is a commuting car, and commuting is personal.
These don't count either:
- Your own haircuts, color, nails, and gym membership
- Meals on an ordinary workday
- Parking tickets and other government fines
- Your federal income tax and your estimated tax payments
- Money you transfer from the business account to yourself
Frequently asked questions
Can I write off clothes I only wear to work?
Only if they aren't suitable for everyday wear. The test looks at the clothing itself, so where you wear it doesn't change the answer. Black pants and plain tops fail even when the salon requires them, because you could wear them anywhere. A smock, apron, or jacket with your business name printed on it passes. Cleaning follows the same rule: laundering a logo apron counts, and washing your black jeans doesn't.
Can I write off my car?
You can write off the business use of your car. For 2026 that means either the standard mileage rate on business miles, 72.5 cents a mile through June 30 and 76 cents from July 1, or the business share of your actual costs, depreciation included. An expensive vehicle doesn't change the rule. Your drive from home to the salon is personal, and only the business share of the car's use counts. Keep a mileage log either way.
Can I deduct products I use on my own hair?
No. Products and services you use on yourself are personal, even when looking good is part of the job, and the same goes for your own haircuts, color, and nails. Product you use on clients at the bowl or the chair counts as supplies. Ring up personal purchases separately, or mark them on the receipt, so they don't end up in your business records by accident.
What if I lost the receipt?
A bank or card statement shows the date, the amount, and the store, but it doesn't show what you bought. Write a note saying what the purchase was for while you still remember, and keep it with the statement. For a small cash purchase, a note with the date, the place, the amount, and the business reason helps. From now on, photograph receipts the day you get them. Your tax preparer can tell you how much proof your situation needs.
Are booking and bookkeeping app subscriptions deductible?
Yes. Software you pay for to run your business is an ordinary and necessary expense: booking apps, bookkeeping apps, design apps for your flyers, and cloud storage for business files. Subscriptions usually go on Schedule C line 27b, other expenses. If you use an app for both business and personal things, deduct only the business share, and keep the receipt the app emails you each month or year.
Can I deduct a salon room in my home?
Possibly. If you use a room at home regularly and only for your business, such as a salon room where clients come to you, you may qualify for the home office deduction on Schedule C line 30. The space has to be exclusive, so a kitchen you also cook in doesn't count. The IRS offers a simplified method based on square footage and a regular method based on actual costs. Local zoning and licensing rules for a home salon are a separate question.
Do I have to itemize to take business deductions?
No. Business expenses on Schedule C reduce your business profit before your income tax is figured, whether you itemize personal deductions or take the standard deduction on your return. That's the difference between a business expense and a personal deduction like mortgage interest or a charitable gift. A lower profit also means less self-employment tax, which itemized personal deductions don't touch.
It is a planning guide, not tax advice. ChairBooks does not file anything and does not tell you what you owe — confirm every figure with your tax preparer.