Business expenses are what freelancers pay for items that are used in the course of your business. These may include supplies, professional association memberships, and equipment. Please see the lists of expenses on this web site for your particular specialty. The following are expenses that might be deductible but are not considered business expenses. Expenses like medical insurance may be deducted against your total income on the adjustments section of your 1040 page one. Other expenses may be deductible like medical expenses, contributions, and state and local income taxes on Schedule A subject to various limitations. Many other expenses are purely personal and are not deductible at all.