Biz Write-Offs LogoBiz Write-Offs

NEC code books and references

$100-$300

Can You Write Off NEC Code Books and References?

Short answer: Yes: code books and references for self-employed electricians and contractors are deductible.

Self-employed people deduct ordinary and necessary business costs on Schedule C, which lowers both income tax and the 15.3% self-employment tax.

Records to keep: Keep receipts, 1099s or W-2s, a mileage log, and a note of the business purpose. W-2 employees should ask about employer reimbursement.