What Makeup Artist Tax Deductions Can I Claim?

As a self-employed makeup artist, understanding your available deductions is important for managing your finances. The Internal Revenue Service (IRS) allows you to lower your taxable income by deducting expenses that are considered both “ordinary and necessary” for your business. An ordinary expense is one that is common in the makeup artistry industry, while a necessary expense is one that is helpful and appropriate. This practice ensures you do not pay more in taxes than legally required.

Common Business Expense Deductions

Supplies and Products

A portion of a makeup artist’s expenses comes from the consumable products and supplies used for clients. The cost of your makeup kit, from foundations and powders to eyeshadows and lipsticks, is fully deductible. This also includes disposable items like makeup wipes, cotton swabs, and single-use applicators. Skincare and preparation products, such as moisturizers, primers, and setting sprays, used to prepare a client’s skin also fall into this category.

It is important to distinguish between products for professional use and those for personal use. The IRS requires that these deductions are for items used exclusively for your business operations. Therefore, the makeup you purchase for your own personal use cannot be written off as a business expense.

Tools and Equipment

The tools and equipment that are long-term assets for your business represent another category of deductions. This includes larger purchases such as professional makeup chairs, portable workstations, lighting systems, and rolling cases. A camera used to photograph your work for your professional portfolio is also a deductible equipment expense.

For these higher-cost items, you have a choice in how you deduct them. You can either deduct the full purchase price in the year you buy them under Section 179 of the tax code, up to certain limits. Alternatively, you can depreciate the cost, which means spreading the deduction over several years, reflecting the item’s useful life.

General Business Operations

Running a makeup artistry business involves numerous operational costs that are also deductible. Marketing and advertising expenses, such as the cost to design and host your professional website or print business cards, are fully deductible. The premiums you pay for business liability insurance are also a deductible expense. Other deductible costs include:

• Fees for advanced workshops, online masterclasses, or industry conventions.
• Fees for renewing professional licenses, such as cosmetology or esthetician licenses.
• The business-use percentage of your personal cell phone and home internet bills.
• Fees associated with a dedicated business bank account.

Vehicle and Travel Expense Deductions

For a makeup artist who travels to client locations or industry events, vehicle-related expenses can be a substantial deduction. The IRS provides two methods for calculating this deduction: the standard mileage rate and the actual expense method. You can deduct mileage for driving to a client’s venue, traveling to a trade show, or purchasing supplies.

The standard mileage rate is a simplified approach that allows you to deduct a set amount for each business mile driven. For 2025, the rate is 70 cents per mile. This method is often favored for its simplicity.

Alternatively, the actual expense method involves tracking and deducting a percentage of all your vehicle-related costs. This includes expenses like gasoline, oil changes, repairs, insurance, and registration fees. To use this method, you must calculate the percentage of time you used your car for business versus personal use and apply that percentage to your total vehicle expenses.

Beyond local driving, other travel expenses for out-of-town work are also deductible. This can include the cost of airfare, lodging, and car rentals. The cost of meals while traveling for business is also deductible, though limited to 50% of the total cost.

Home Office and Studio Deductions

Many freelance makeup artists use a portion of their home to manage their business or conduct client trials. If you have a space in your home that is used “exclusively and regularly” for your business, you may be able to claim the home office deduction. This means the area is your principal place of business or a place where you meet with clients, and it is not used for personal activities.

The IRS offers two ways to calculate this deduction: the simplified option and the regular method. The simplified option allows you to deduct a standard rate of $5 per square foot of the business space, up to a maximum of 300 square feet. This results in a maximum possible deduction of $1,500.

The regular method can result in a larger deduction. With this method, you determine the percentage of your home that is used for business. You then apply that percentage to your actual home-related expenses, which can include a portion of your rent or mortgage interest, homeowners’ insurance, utilities, and repairs.

Required Record-Keeping for Deductions

To claim any business deduction, you must have proof to support it in the event of an IRS audit. It is highly recommended to maintain a separate bank account for your business to avoid commingling personal and business funds. You should keep a variety of documents, including:

• Digital or physical receipts for all purchases
• Paid bills and invoices you send to clients
• Bank and credit card statements

For certain deductions, specific logs are necessary. A detailed mileage log is required if you plan to deduct vehicle expenses, recording the date, purpose, and mileage for each business trip. If you claim the home office deduction using the regular method, you will need records of all your housing expenses, such as utility bills and rent or mortgage statements.

Claiming Deductions on Your Tax Return

For most freelance makeup artists operating as a sole proprietor or a single-member LLC, business deductions are claimed on IRS Form 1040, Schedule C. This form, titled “Profit or Loss from Business,” is attached to your personal tax return.

Schedule C summarizes your business’s financial activity for the year. Part I is used to report your gross income, while Part II, “Expenses,” is where you enter the totals for your categorized deductions. The form includes specific lines for various expenses, such as supplies, car and truck expenses, and office expenses.

After listing all your expenses and subtracting them from your gross income, the result is your net profit or loss. This final number from Schedule C is then reported on your main Form 1040 and is used to calculate your income and self-employment taxes.