Self-employed trades
Tax Help for Construction Trades
Tools, trucks, job-site travel and subcontractor paperwork — construction has more moving parts than most trades, and more that gets missed.
- General contractors
- Carpenters
- Electricians and plumbers
- Roofers and framers
- Painters and drywall finishers
- Landscapers and excavators
Construction is the trade where good record-keeping pays for itself fastest, because so much of the money moves in both directions. Materials come in, get billed out, and if the books do not track both, the income looks larger than it was.
The 1099 question is the one that causes the most trouble after the fact. If you hire subs, you generally need a completed W-9 from each of them before you pay them, and 1099s issued the following January. Chasing a sub for their details eleven months later — after the job ended badly, perhaps — is a miserable job. Getting the form up front takes two minutes.
The reporting threshold changed. For payments made in 2026 it is $2,000, up from the long-standing $600 that applied through 2025. If you are working from a rule of thumb you learned a few years ago, it is now wrong. The current rule is on the IRS page for Form 1099-NEC and independent contractors.
Do not carry the $2,000 forward. The threshold is indexed for inflation after 2026, so it will not stay at that figure — check the amount for the year you actually made the payments, or ask us. Note too that the threshold only decides when you must file a form: your sub owes tax on the money either way, and so do you on income nobody reported for you. Reporting exceptions still apply.
Threshold checked September 2026.
Vehicles are the other place we regularly find money. There are two ways to claim a work truck, they produce quite different numbers, and the choice is not always reversible. If you are about to buy, that is worth a phone call first.
We work with one-man operations and with crews, in Ohio and in Kentucky, and we handle the returns for both states when a job crosses the river.
What we look for on your return
Common deductions in this line of work. Which of them apply depends on how you are set up — that is what the first appointment is for.
Tools and equipment
Hand tools, power tools, compressors, ladders, scaffolding and trailers. There are several ways to write down larger purchases, and the best one depends on the year you are having.
Work vehicle
Mileage or actual costs — fuel, insurance, repairs, depreciation. The first year a vehicle is in your business is the decisive one: if you take the standard mileage rate that year you keep both options in later years, but if you start with actual expenses you cannot switch to mileage for that vehicle. Leases work differently again. Travel between job sites counts; the first trip from home usually does not. Bring the purchase or lease paperwork the first year and we will set it up deliberately.
Subcontractors you pay
Payments to subs are deductible, but past a threshold you generally have to issue a 1099. For 2026 payments that threshold is $2,000 — it was $600 for 2025 and earlier, so do not assume last year's number. The figure is indexed after 2026, so check the threshold for the year you actually paid rather than carrying this one forward. Either way, collect a W-9 when you hire, not the following January.
Materials and disposal
Lumber, wire, pipe, fixtures, concrete, dumpster and landfill fees. Materials billed to a customer still need to appear on both sides of your books.
Licenses, permits and bonding
Contractor licensing, municipal permits, bond premiums and general liability insurance.
Safety gear and workwear
Hard hats, steel-toe boots, harnesses, gloves and high-visibility clothing. Protective gear specific to the work qualifies; ordinary clothes you could wear anywhere do not.
Overnight travel for work
Lodging and meals on jobs far enough from home to require an overnight stay. Meals are usually limited rather than fully deductible.
General information for people working in this trade, not advice about your particular situation. Tax rules change and the details matter — talk to us before you act on anything here.
Other trades we work with
Barbers & Hair Stylists
Chair rent, clippers, product, licensing — if you work for yourself behind the chair, those are business expenses, and your return should show them.
TradeBeauty & Esthetics
Treatment equipment, skincare stock, sanitation supplies and liability cover — the costs of running a beauty business add up faster than most people claim.
TradeTattoo Artists
Machines, ink, sterilization, conventions and chair rent — a tattoo business has real overhead, and it should be showing up on your return.
Running your own crew? Let us take the filing off your desk.
Call us, request an appointment, or send a message and we will get back to you.
Online booking covers Covington and remote filing. Cincinnati appointments are arranged by phone.