10 Tax Write-Offs for Landscapers in 2026

Equipment (Mowers, Trimmers)

Schedule C Line 13 · $1,000 — $10,000/yr

Commercial mowers, string trimmers, leaf blowers, edgers, chainsaws, and other landscaping equipment. Section 179 allows full deduction in the year of purchase.

Vehicle / Mileage

Schedule C Line 9 · $3,000 — $12,000/yr

Driving between job sites and supply stores. Includes truck and trailer expenses. Use the standard mileage rate or actual expense method.

Fuel & Oil

Schedule C Line 22 · $1,500 — $6,000/yr

Gasoline, diesel, and oil for equipment (mowers, blowers, chainsaws). Vehicle fuel is separate — claimed under car and truck expenses.

Supplies & Materials

Schedule C Line 22 · $500 — $5,000/yr

Mulch, seed, fertilizer, pavers, plants, soil, and other materials you provide for jobs that are not reimbursed by clients.

Business Insurance

Schedule C Line 15 · $800 — $3,000/yr

General liability insurance, commercial auto insurance, and equipment coverage for your landscaping business.

Seasonal Workers

Schedule C Line 26 · $2,000 — $20,000+/yr

Wages paid to seasonal employees who help with mowing, planting, and cleanup. File W-2 for employees or 1099-NEC for contractors paid over $600.

Equipment Maintenance & Repairs

Schedule C Line 21 · $300 — $2,000/yr

Blade sharpening, belt replacement, engine tune-ups, and repairs to mowers, trimmers, and other landscaping equipment.

Trailer Expenses

Schedule C Line 9 · $500 — $3,000/yr

Trailer payment, registration, maintenance, and repairs for the trailer used to haul equipment between job sites.

Phone & Communication

Schedule C Line 25 · $500 — $1,200/yr

Business percentage of your cell phone for scheduling, client communication, and job estimates.

Advertising & Marketing

Schedule C Line 8 · $200 — $2,000/yr

Yard signs, truck lettering, business cards, website, Google Business listing, and local advertising to attract new clients.

Home Office Deduction

30 (Form 8829)

If you use a dedicated space in your home regularly and exclusively for business, you can deduct it. Simplified method: $5 per square foot, up to 300 sq ft ($1,500 max). Regular method: proportionate share of rent/mortgage, utilities, insurance, and repairs.

Self-Employment Tax Deduction

Form 1040, Line 15

You can deduct the employer-equivalent portion of self-employment tax (7.65% of net earnings) as an above-the-line deduction on your Form 1040.

Health Insurance Premiums

Form 1040, Line 17

Self-employed individuals can deduct 100% of health, dental, and vision insurance premiums for themselves, their spouse, and dependents.

Retirement Contributions

Form 1040, Line 16

Contributions to a SEP-IRA (up to 25% of net earnings), Solo 401(k), or SIMPLE IRA are deductible and reduce both income tax and self-employment tax.

Qualified Business Income (QBI) Deduction

Form 1040, Line 13

Most self-employed individuals can deduct up to 20% of qualified business income under Section 199A, subject to income limits and business type.

Can landscapers deduct the cost of a commercial mower?

Yes. Commercial mowers are deductible business equipment. Use Section 179 to deduct the full cost in the year of purchase, or depreciate over 5-7 years using MACRS.

How do landscapers deduct fuel costs?

Equipment fuel (for mowers, blowers, etc.) is deducted on Schedule C Line 22 as supplies. Vehicle fuel is part of your car and truck expenses on Line 9. Keep receipts for both and track them separately.

Can I deduct wages for seasonal help?

Yes. Wages paid to employees are deductible on Schedule C Line 26. If you use independent contractors, deduct payments on Line 11 and file 1099-NEC for anyone paid $600 or more.