10 Tax Write-Offs for Plumbers in 2026

Tools & Equipment

Schedule C Line 22 · $500 — $5,000/yr

Pipe wrenches, pipe cutters, augers, drain cameras, soldering equipment, and other plumbing-specific hand and power tools.

Vehicle / Mileage

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

Driving to job sites, supply houses, and client locations. Use standard mileage rate or actual expenses. Keep a mileage log.

Parts & Supplies

Schedule C Line 22 · $1,000 — $10,000/yr

Pipes, fittings, valves, sealants, solder, and other plumbing parts you purchase for jobs that are not reimbursed by clients.

Licensing & Certifications

Schedule C Line 23 · $100 — $800/yr

Plumber license fees, journeyman or master plumber exam fees, renewal fees, and required continuing education courses.

Business Insurance

Schedule C Line 15 · $1,200 — $5,000/yr

General liability, bonding, commercial auto, and workers compensation insurance for your plumbing business.

Uniforms & Work Clothing

Schedule C Line 27 · $100 — $600/yr

Company-branded uniforms, coveralls, waterproof boots, and specialized work clothing not suitable for everyday wear.

Work Vehicle Expenses

Schedule C Line 9 · $2,000 — $8,000/yr

Actual expenses for your work van or truck: fuel, repairs, tires, maintenance, and commercial vehicle insurance.

Phone & Communication

Schedule C Line 25 · $500 — $1,200/yr

Business percentage of your cell phone for scheduling, client calls, and dispatching. A dedicated business line is fully deductible.

Continuing Education

Schedule C Line 27 · $200 — $1,000/yr

Code update courses, backflow certification, gas line training, and other education that maintains or improves your plumbing skills.

Safety Equipment

Schedule C Line 22 · $100 — $500/yr

Gloves, safety glasses, knee pads, respirators, and hearing protection used on job sites.

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 plumbers deduct the cost of a drain camera?

Yes. A drain camera is a deductible business tool. If it costs under $2,500, expense it immediately under the de minimis safe harbor. For higher-cost equipment, use Section 179 to deduct the full amount in the year of purchase.

Are plumbing license renewal fees deductible?

Yes. All license fees, renewal fees, and required continuing education for your plumbing license are deductible on Schedule C Line 23 (Taxes and licenses).

Can I deduct parts I buy at the supply house?

Yes, if you supply parts that clients do not reimburse. Parts that are billed to and paid by clients are not your deductible expense. Track inventory costs carefully for accurate deductions.