IRS publication guide · Last reviewed August 3, 2026
IRS Publication 535: Business Expenses Overview
A concise map of selected federal business-expense concepts and limitations without reproducing the publication.
Revision warning
Verify the publication’s revision year, applicable tax period, recent developments, and post-release corrections on IRS.gov. Current forms and instructions control when they differ from an older publication.
What Publication 535 generally covers
Publication 535 discusses selected federal business-expense concepts and limitations. It is an educational reference, not a substitute for the current form instructions governing a specific filing.
Who may find it useful
Business owners organizing expense treatment may use it to identify questions, records, and official rules that deserve closer review.
Topics to review
- Definitions and scope for the publication’s subject
- Records and examples used to explain general federal treatment
- Exceptions, limitations, and cross-references to current instructions
- Recent developments or corrections posted after release
Related forms
Schedule C may connect to the publication. The applicable form’s current instructions control.
Related calculators
Official IRS source
IRS About Publication 535 page · IRS Forms, Instructions and Publications directory
No publication is hosted or copied here. Last reviewed August 3, 2026.
Tax disclaimer
General education only. Verify the current publication and form instructions; this page does not determine eligibility, filing treatment, or a tax result.