Tax deductions for salons, spas and booth renters, in plain language.

What is in the checklist?

Questions, not tax code. Each line asks whether you paid for something — an office, a phone, a licence, a meal with a client — and tells you what counts, what only counts partly, and what to watch. Where the arithmetic is simple, the sheet does it. Where it is not, such as equipment, mileage and the home office, you enter what you paid, and the sheet tells you to ask about the specifics, because the answer depends on your circumstances.

Three tabs: the checklist itself, the things people assume count and do not, and the records to keep so that every line survives a question from a tax agency.

What do salons, spas, barbers and booth renters routinely miss?

• Tools and sharpening. Bought at shows and from reps, paid by card on the spot, never recorded.
• Advanced education. Classes and certifications after licensing all count, and they are not cheap.
• Card and booking fees. Netted out of deposits, so they never show as an expense.
• Credits that may be available. Including one on payroll tax paid on tips, if you have tipped employees.

None of these is exotic. They are missed because they are paid once a year, or land on the personal return instead of the business, or feel too close to personal life to claim. The checklist asks about each one directly.