The Tax Deduction BibleTax Year 2026 Edition
Deductibility is rarely the problem. Substantiation is.
The Tax Deduction Bible explains what the Internal Revenue Code allows a small business owner to deduct, what the IRS requires as proof for each kind of expense, and the 2026 figures that the 2025 tax law changed. It is written for the owner who would rather keep a deduction than argue for it later.
61 pages · 11 chapters · 11 original figures · 6 worksheets
Available to buyers in the United States. Instant PDF download right after checkout, plus a copy by email. Payment is processed securely by Stripe, and any sales tax we are required to collect is added at checkout.
Three pages, unedited.
The cover, the contents, and a page from the book exactly as you will receive it. Tap any page to enlarge it.
Written for you if
- Sole proprietors and single-member LLC owners who file Schedule C.
- Owners running a business alongside a W-2 job, including anyone wondering whether the self-employed health insurance deduction applies to them.
- Anyone who has been sold the "Augusta rule," the heavy SUV, or hiring their children, and wants to read the conditions before relying on them.
Chapter by chapter.
- 01
The Question Behind Every Deduction
Ordinary and necessary, the personal-expense line, and what a deduction is actually worth, with the arithmetic shown.
- 02
The Three Proof Standards
The general standard, the strict section 274(d) standard for cars, travel, and gifts, and why an estimate can rescue one but never the other.
- 03
Records That Survive
The documents each expense needs, the asset register, and how long the IRS says to keep records.
- 04
The Vehicle
Standard mileage versus actual expenses, the first-year choice that locks you in, the 2026 mid-year rate change, commuting, and the heavy SUV rules.
- 05
The Home Office
The exclusive-use test, the Supreme Court case that changed the statute, the income limit, the two methods, and the "Augusta rule" examined.
- 06
Meals, Travel, and Gifts
Your tax home, the one-year line, the 50 percent meal rule, why entertainment is gone, and the $25 gift limit.
- 07
Equipment, Software, and the Capital Question
The $2,500 de minimis election, section 179, 100 percent bonus depreciation, and what a first-year deduction borrows from later years.
- 08
Starting Up and Paying Others
The $5,000 start-up election, the new $2,000 contractor reporting threshold, and hiring your children.
- 09
The Owner's Own Deductions
Half of self-employment tax, self-employed health insurance and its eligibility trap, the 2026 retirement limits, and the QBI deduction.
- 10
Where Deductions Die
The hobby rules, personal expenses that look like business, and the most promoted online strategies measured against the Code.
- 11
The Quick Reference Vault
The 2026 figures, the proof standards, what each record must hold, and a year-end checklist on printable pages.
Six worksheets close the book: a mileage log split at July 1, a travel and meal record, a gift log, an asset register, a home office record, and a year-end elections sheet.
The IKE standard.
Built from primary sources
The Internal Revenue Code, Treasury regulations, IRS publications, revenue procedures, and notices. The 2026 figures were checked against the IRS documents that set them, and the source list links to each one.
Shows its arithmetic
Every worked example states its assumptions and shows the math so you can check it.
Honest about limits
Where a point could not be confirmed from a primary document, the guide says so and tells you what to confirm.
Tests the popular strategies
The Augusta rule, the heavy SUV, hiring your kids, and "write off your vacation," each measured against the Code section it relies on.
Built to use
11 original figures, the critical facts at the end of every chapter, six worksheets, and a year-end checklist.
Specs and terms.
- Format
- PDF, US Letter, screen-first, live links
- Length
- 61 pages, 11 chapters
- Inside
- 11 original figures, 6 worksheets, complete source list
- Tax year
- 2026. Sources verified September 2026.
- Covers
- US federal income tax for sole proprietors and single-member LLCs. State rules differ.
- Price
- $67 USD, one-time purchase
- Delivery
- Instant PDF download on a private page right after checkout, plus a copy by email
What this is. An educational reference. It is not legal, tax, financial, credit, or investment advice, and it does not create a professional relationship. Rules change; each figure in this edition carries the date it was verified against its official source. For advice on your situation, consult a licensed professional.
Covers US federal tax rules as verified on the date shown inside. State rules differ. Tax outcomes depend on your facts; confirm with a CPA, enrolled agent, or tax attorney before you file.
Your license. One purchase covers one person, for your own learning or your own business. You may print a copy for yourself. Please do not share, resell, upload, or use this file to train AI models. Terms.
Refunds. Sales are final once your file is delivered, with fair exceptions: if the file is defective, was not delivered, is materially different from this description, or was bought twice by mistake, email contact@interstellarkinetics.com within 14 days and we will fix it or refund you. Refund policy.
The Tax Deduction Bible
61 pages · 11 chapters · 11 original figures · 6 worksheets. $67, instant download.