This worksheet is designed for makers who operate as sole proprietors or single-member LLCs and file Schedule C with their personal tax return. It gives you a single, organised place to record every deductible business expense as it happens. The hard work is done before tax season, not during it.
To get started, download the worksheet by entering your email address above. You'll receive a link to the file, which opens in Excel, Numbers, or Google Sheets. The worksheet is organised around the same Part II expense categories as Schedule C itself, so the totals flow directly into your tax return (or hand straight to your accountant).
The worksheet comes pre-labeled with all Schedule C Part II lines. You don't need to create categories from scratch. Each category includes a notes column with maker-specific examples so you know what to record where.
The best time to log an expense is when it occurs, not weeks later. Use the monthly columns to record amounts as you receive receipts or invoices: materials orders, Etsy listing fees, packaging supplies, shipping costs. Spending 5 minutes a week is far easier than reconstructing 12 months of expenses in March.
One of the most misunderstood Schedule C line items for makers is "purchases less cost of items withdrawn for personal use." If you buy materials for your business but use some of them personally (say, you make candles and burn some yourself), you need to subtract the value of those personal withdrawals from your total material cost. The worksheet has a dedicated column for this so you never under-report. See the section below for a full explanation.
At year end, the worksheet totals each category for you. You or your accountant can transfer these figures directly to the matching lines on Schedule C. The worksheet also flags categories where you had no expenses, as a useful double-check that nothing was missed.
Each line below maps directly to a Schedule C Part II line item. Maker-specific examples are included in the worksheet for each.
Advertising — Etsy Ads spend, Facebook and Instagram ads, sponsored posts, promoted pins. Does not include the cost of your product photography (that's under "Other").
Car and Truck Expenses — Mileage or actual costs for business-related driving: trips to the post office, supply runs, craft fair travel. Keep a mileage log if you use the standard mileage rate.
Commissions and Fees — Etsy transaction fees, Shopify payment processing fees, PayPal fees, Faire commission, Square processing fees, marketplace listing fees.
Contract Labor — Payments to independent contractors who helped with your business (a photographer for product shots, a bookkeeper, a part-time packer). Not for employees (that's "Wages").
Depreciation — The cost of business equipment spread over its useful life. Relevant if you purchased a laser cutter, kiln, sewing machine, or other significant tools. Your accountant calculates this.
Insurance — Business liability insurance, product liability insurance, craft fair insurance. Not personal health insurance (that's a separate deduction).
Legal and Professional Services — Accountant or bookkeeper fees, legal fees for business matters, business formation costs.
Office Expense — Printer ink, paper, pens, stamps for business use, a portion of your home office supplies.
Supplies — Raw materials used to make your products: yarn, wax, oils, beads, flour, gemstones, fragrance oils, fabric. This is usually the largest expense category for makers. Note: this is where your COGS-related supply costs live. Your finished product COGS goes on a separate line in Schedule C Part I; see your COGS and Schedule C guide for the distinction.
Taxes and Licenses — Business registration fees, seller's permit fees, local business license fees. Not your personal income tax.
Travel — Overnight travel expenses for business purposes: accommodation, flights, meals at 50%, conference registration. Must be genuinely business-related.
Meals — 50% deductible business meals. Common for makers: meals with wholesale buyers, accountant meetings over lunch. Not everyday meals.
Utilities — A portion of your home utilities (electricity, internet) attributable to your home office or studio. Requires home office deduction to apply.
Other Expenses — Anything deductible that doesn't fit above: packaging materials, labels, product photography, craft fair booth fees, subscriptions to business software (including Craftybase).