What Tax Deductions Can Models Claim?

Individuals in the modeling profession often operate as self-employed business owners, allowing them to deduct a wide range of business-related expenses. These deductions are subtracted from gross income, which can lower the total amount of income subject to tax. To be deductible, an expense must be considered both “ordinary and necessary” by the Internal Revenue Service (IRS). An ordinary expense is one that is common and accepted in the modeling industry, while a necessary expense is one that is helpful and appropriate for the business.

Determining Your Employment Status

A model’s ability to deduct business expenses hinges on their employment classification. The two primary classifications are employee and independent contractor, with different tax implications. An independent contractor, or self-employed individual, receives a Form 1099-NEC from clients, which reports payments for services without any tax withholding. This status allows the model to deduct business expenses directly against their income.

In contrast, an employee receives a Form W-2 from their employer, which shows wages paid and taxes already withheld. The deduction for unreimbursed employee expenses is suspended for most W-2 employees through 2025. This means that if a model is classified as an employee, they generally cannot deduct work-related costs on their federal tax return.

The IRS uses a set of rules to determine a worker’s status, focusing on three main categories: behavioral control, financial control, and the relationship between the parties. Behavioral control examines whether the payer has the right to direct how the work is done. Financial control looks at factors like whether the worker has a significant investment in their own equipment and can realize a profit or loss. The relationship aspect considers if there is a written contract or if benefits like insurance are provided.

Common Deductible Business Expenses

For models operating as independent contractors, a broad array of costs directly related to their business can be deducted. These expenses fall into several common categories.

Agency Fees and Commissions

Payments made to a modeling agency for securing jobs are a primary business expense. These commissions, which are a standard part of the industry, are fully deductible and are subtracted from the gross earnings a model receives.

Portfolio and Promotional Materials

The costs associated with creating and maintaining a professional portfolio, including payments to photographers for headshots and other professional images, are deductible. Expenses for printing composite cards (comp cards), developing a personal website for promotional purposes, and hosting that website are also deductible business expenses.

Professional Services

Fees paid to professionals for business-related advice and services are deductible. This includes payments to an accountant for tax preparation and financial planning, a lawyer for contract review, or a manager who helps guide a model’s career.

Education and Training

Costs for education that maintains or improves skills required in the modeling profession are deductible. This can include specialized posing classes, runway coaching, or acting workshops that enhance a model’s versatility. The training must be directly related to the current business of modeling to qualify.

Business-Related Communication

A portion of a model’s personal cell phone and internet service can be deducted if it is used for business purposes. Models must determine the percentage of use that is dedicated to work-related activities, such as communicating with agents and clients. Only the business-use percentage of the monthly bills is deductible.

Supplies

The cost of supplies that are directly consumed in the course of modeling work can be deducted. This includes specific makeup, hair styling products, and skincare items purchased exclusively for photoshoots or runway shows. It is important to distinguish these from products used for personal, everyday grooming, which are not deductible.

Expenses with Special Rules and Limitations

Certain business expenses have specific IRS regulations and limitations that models must follow to claim them correctly. These rules often require more detailed documentation and a clear understanding of what is permissible.

Clothing

The cost of clothing is a scrutinized deduction. To be deductible, the clothing must be required as a condition of the job, not be suitable for general or personal wear, and not be worn for personal use. For example, a specific costume for a themed photoshoot would likely be deductible, but a stylish outfit purchased for a casting call that could be worn elsewhere is not. The cost of upkeep, such as dry cleaning for qualifying work clothes, is also deductible.

Travel

Models can deduct travel expenses when they are away from their “tax home” overnight for business. A tax home is the entire city or general area of your main place of business. Deductible overnight travel expenses include the cost of airfare, lodging, and transportation at the destination, such as taxis or rental cars. For local travel to auditions or photoshoots, models can deduct the actual costs of using their car or use the standard mileage rate, which for 2025 is 70 cents per mile.

Business Meals

The cost of business meals with clients, agents, or other professional contacts is 50% deductible. To qualify, the model must be present, the meal cannot be lavish or extravagant, and there must be a substantial business discussion before, during, or immediately after the meal. The 50% limitation applies to the cost of the food and beverages, including taxes and tips.

Home Office Deduction

A model who uses a specific area of their home exclusively and regularly for their business may be able to claim the home office deduction. There are two methods for calculating this: the simplified method, which allows a deduction of $5 per square foot up to a maximum of 300 square feet, and the actual expense method. The actual expense method involves calculating the percentage of the home used for business and deducting that portion of actual home expenses like rent, utilities, and insurance.

Recordkeeping for Your Deductions

To claim any business expense, models must have proof to substantiate their deductions. The IRS requires that taxpayers maintain accurate records to support the income and expenses reported on their tax returns, as deductions can be disallowed without proper documentation.

Receipts and Invoices

The primary form of proof is a receipt or invoice for each expense. These documents should show the payee’s name, the date, the amount paid, and a description of the item or service. For meals, it is also wise to note the business purpose and the individuals who were present. While the IRS does not require a receipt for expenses under $75, you must still record the expense.

Mileage Logs

For those deducting car expenses using the standard mileage rate, a mileage log is required. This log must document the date of each business trip, the starting and ending locations, the purpose of the travel, and the total miles driven. This can be kept in a physical notebook or through a digital app.

Bank and Credit Card Statements

Bank and credit card statements are useful for tracking expenses. It is a good practice to have a separate bank account and credit card dedicated solely to business transactions. This simplifies recordkeeping by creating a clear separation between business and personal finances.

Record Retention

The IRS advises keeping tax records for at least three years from the date you file your return. However, in certain situations, such as underreporting income by more than 25%, the lookback period can extend to six years. It is often recommended to keep records for up to seven years to be safe.

Claiming Deductions on Your Tax Return

For self-employed individuals, deductions are claimed using Schedule C, “Profit or Loss from Business,” which is filed with the main Form 1040. Part I of Schedule C is used to report your gross income from your modeling work. This includes all payments received from clients, typically reported on Form 1099-NEC, and you will enter your total gross receipts on Line 1.

Part II of Schedule C is where you list your categorized business expenses. The form provides specific lines for common expense categories, such as “Commissions and fees” on Line 10, “Travel” on Line 24a, and “Supplies” on Line 22. Expenses that do not fit into a pre-listed category can be detailed in Part V and the total entered on Line 27a.

After totaling all your expenses, you subtract them from your gross income to determine your net profit or loss on Line 31. This final number is then carried over to your Form 1040. If you have a net profit, you will also need to calculate self-employment tax using Schedule SE.