Costs associated with space, such as electricity and water bills. Cost of supplies such as massage oils, lotions, and aromatherapy If you use your phone for work (who doesn't?) then it's partially deductible. To be a deduction, an expense must be “ordinary and necessary”; it is recognized as a normal expense for a massage therapist. You must also have had a business intention when you spent the money.
This is important when you spend money on things that could be personal or business (massages and travel are two common examples).
