Mobile Phlebotomist Tax Deductions: 2026 Schedule C Guide for Independent Blood-Draw Contractors

Published: September 25, 2026 · Reading time: 10 min

TL;DR: A self-employed mobile phlebotomist files Schedule C and pays self-employment tax on net profit like any other contractor. What's genuinely different: the §199A health-field SSTB question is a real, unresolved judgment call here — not the "obviously yes" answer that applies to a physician, nurse, or physical therapist — because a phlebotomist collects specimens without diagnosing, treating, or managing any aspect of patient care (pointing toward Treas. Reg. §1.199A-5's Example 4 about lab-technical staff), yet still has direct patient contact the way the regulation's Example 1 pharmacist does when performing inoculations — and Treasury's own preamble to the final regulations declined to make patient contact decisive one way or the other, calling it "a question of fact." There's a genuine Cost of Goods Sold question the moment a phlebotomist resells direct-to-consumer test kits rather than just billing a draw fee. Biohazard/sharps-disposal and OSHA-adjacent bloodborne-pathogen training create a cost category most service businesses don't have — even though OSHA's own standard doesn't technically bind a solo contractor with no employees. And the home office only qualifies through the administrative-activities route, since the clinical work itself never happens there. The worked example below runs a realistic solo year and checks all three §199A limits.

Most freelance-health-worker guides assume the provider exercises independent clinical judgment — deciding what's wrong, recommending a treatment, following up on the outcome. A mobile phlebotomist's job is narrower and more mechanical by design: collect the specimen a licensed provider already ordered, label and transport it correctly, and get out of the way. That narrower scope is exactly what makes the SSTB question interesting rather than settled, and it's what creates a genuinely distinct set of recordkeeping problems — a biohazard-disposal cost most desk-based freelancers never see, a COGS question that only shows up under one specific business model, and a home-office test that has to route around the fact that the clinical work itself never happens at home.

Professional Liability Insurance — Line 15

A phlebotomist's clinical scope is a single procedure — venipuncture or skin puncture — but a bad stick, a mislabeled tube, or a specimen that arrives outside its temperature window can still trigger a real liability claim. This is a genuine, fully deductible Schedule C Line 15 expense:

• Professional liability insurance — coverage against a claim arising from an injury during the draw or a specimen-handling error that affects a patient's results.
• General liability insurance — the ordinary property-damage or slip-and-fall coverage many contracting platforms require before they'll assign jobs at all.

Your own personal health insurance is not part of this line — per the self-employed health insurance deduction, that's claimed separately on Schedule 1.

PPE, Consumables, and Durable Equipment

Everything a phlebotomist uses to perform and transport a draw is a current-year expense unless it's being resold to the client (see the Cost of Goods Sold section below) — the question is only which line it lands on.

Consumable PPE and specimen-handling supplies — gloves, vacutainer tubes and butterfly needles, alcohol prep pads, tourniquets, adhesive bandages, and cold packs for specimen transport — are ordinary Line 22 supplies, fully deductible in the year purchased.

Durable equipment — a phlebotomy carrying case or portable chair, an insulated specimen-transport cooler system — typically costs $2,500 or less per item and qualifies for the de minimis safe harbor under Notice 2015-82, which raised the regulatory default from $500 to $2,500 for a taxpayer without an applicable financial statement. These also land on Line 22, with no depreciation schedule required.

The One Genuine COGS Question in This Niche

A phlebotomist who only performs draws for a lab, an insurance-exam network, or a home-health agency has no Cost of Goods Sold at all — the draw fee covers the procedure, and the tubes and PPE consumed during it are never resold to the client, so every dollar spent on them is a current-year Line 22 supply expense.

That changes the moment a phlebotomist also partners directly with a direct-to-consumer testing company and sells the client an at-home collection kit alongside the draw — rather than performing a draw the platform already billed the client for. At that point the kit is inventory held for resale, and its wholesale cost becomes Cost of Goods Sold on Schedule C Part III. The draw fee itself is never COGS regardless of which model applies — only the wholesale cost of a physical kit actually resold is, exactly the distinction the general COGS-vs-supplies rule turns on.

Practically: keep pure draw-fee revenue and kit-resale revenue in separate ledger categories from the start, the same way a business with any retail component should. Reconstructing which visits included a kit sale after the fact, from a year of mixed 1099-NEC deposits from several contracting platforms, is exactly the kind of cleanup an April tax-prep session shouldn't need.

Biohazard & Medical-Waste Disposal — a Cost Most Service Businesses Don't Have

Used needles, blood-contaminated gauze, and specimen containers are regulated medical waste, and disposing of them properly — through a sharps-container pickup service or a mail-back program — is a real, recurring cost most desk-based freelancers never encounter.

Here's the nuance worth getting right: OSHA's Bloodborne Pathogens Standard (29 CFR §1910.1030) doesn't technically apply to a solo phlebotomist with no employees. The Occupational Safety and Health Act defines a covered "employer" as "a person engaged in a business affecting commerce who has employees" (29 U.S.C. §652(5)), and a one-person business isn't an employer under that definition. That doesn't make the underlying costs optional, though — every lab, home-health agency, or hospital that contracts with an independent phlebotomist requires bloodborne-pathogen training, PPE compliance, and proper sharps disposal as a condition of the contract or platform onboarding, regardless of what OSHA itself would require of her directly. §162 only asks whether a cost is ordinary and necessary in the trade or business, not whether a specific regulation compels it, so this clears that bar easily:

• Sharps/medical-waste disposal service (monthly pickup or mail-back) — typically Line 27a, other expenses.
• Bloodborne-pathogen training and recertification required by contracting platforms — Line 27a alongside other continuing education.
• State-specific certification, where it applies — regulation of phlebotomy practice is a patchwork; most states impose no phlebotomy-specific license and defer to whatever national certification a contract or employer requires, while a few regulate skin puncture and venipuncture directly under their clinical-laboratory-personnel statute. Check your own state before assuming a national certification alone is sufficient.

The Vehicle — Home and Worksite Draws at Two 2026 Rates

Home draws, worksite draws for a contracting agency, and specimen-drop-off runs put real miles on a mobile phlebotomist's vehicle. Two methods on Line 9:

• Standard mileage rate: 2026 has two rates because the IRS revised the rate mid-year. $0.725 per mile applies to expenses paid or incurred January 1 through June 30 (IR-2025-128), and $0.76 per mile applies to expenses paid or incurred on or after July 1, 2026 (IR-2026-29) — both confirmed directly from the IRS standard mileage rates page. A practice running draws all year has to split the log at that date.
• Actual expenses: fuel, insurance, repairs, tires, and depreciation × business-use percentage.

Whether the drive from home counts as business mileage or a nondeductible commute turns on whether the home office qualifies as the administrative principal place of business, discussed next. Because home draws are typically assigned on short notice by whichever platform has a job open, a contemporaneous mileage log matters more here than for a freelancer with a predictable weekly route.

The Home Office — Only One Route Applies

§280A(c)(1)(A) requires the home office to be the taxpayer's principal place of business, and for a mobile phlebotomist, the ordinary reading of that phrase simply fails: the clinical work — the actual venipuncture — never happens at home. It happens at a client's home, a workplace, or a draw site the contracting platform assigns.

§280A(c)(1)'s own flush language is the route that applies instead:

"For purposes of subparagraph (A), the term 'principal place of business' includes a place of business which is used by the taxpayer for the administrative or management activities of any trade or business of the taxpayer if there is no other fixed location of such trade or business where the taxpayer conducts substantial administrative or management activities of such trade or business."

A phlebotomist who handles scheduling across multiple contracting platforms, invoicing, and specimen chain-of-custody documentation from a home office — and has no other office or desk anywhere else that does that work — satisfies subparagraph (A) through this definition, the same route a midwife or a home-health aide typically relies on.

Either way, the opening words of §280A(c)(1) still apply: the space must be used exclusively and regularly for the business. Once the space qualifies, compare the simplified safe harbor — $5.00 per square foot on up to 300 square feet (Rev. Proc. 2013-13 §4.01), a maximum of $1,500 — against the Form 8829 actual-expense method before defaulting to the simplified one.

Certification and Continuing Education vs. Becoming Certified in the First Place

The activity looks identical on both sides of this line — a course, an exam. Only the purpose changes the tax answer.

Not deductible: the initial phlebotomy training course and the fee for a national certifying exam (ASCP, NHA, AMT, or a similar body). Treas. Reg. §1.162-5(b)(3)(i) places "expenditures made by an individual for education which is part of a program of study being pursued by him which will lead to qualifying him in a new trade or business" in the nondeductible category — this applies even to someone who previously worked in an unrelated field, because phlebotomy is its own credentialed trade.

Deductible, on Line 27a: continuing-education hours and a recertification exam that keep an existing credential active, plus professional membership dues. The regulation's own examples confirm the logic: a physician's two-week refresher course "maintains or improves skills required by him in his trade or business and does not qualify him for a new trade or business," and is deductible for exactly that reason. Same kind of activity — coursework and an exam — with opposite tax outcomes depending on whether you already hold the credential it maintains.

Licensing, Advertising, and Everything Else

• Local business registration (Line 23): an ordinary DBA or local business-license fee, plus any state-specific phlebotomy certification fee in the handful of states that regulate it directly.
• Advertising (Line 8): a profile or listing fee on a mobile-draw platform, a professional website, local clinic or agency outreach.
• Contract labor (Line 11): a covering phlebotomist for overflow or a scheduling conflict.
• Quarterly estimated taxes: income arriving as separate 1099-NEC payouts from several contracting platforms, on different payment schedules, is exactly the kind of lumpy timing that distorts a quarter's estimate if it isn't planned for — and reconciling your own draw log against each platform's year-end 1099 total is worth doing before filing, not after a mismatch notice arrives.

The QBI Deduction: Is Mobile Phlebotomy a Health-Field SSTB?

This is where a phlebotomist's return genuinely diverges from the health-profession posts already in this corpus. 26 U.S.C. §199A(d)(2)(A) pulls its list of specified fields from §1202(e)(3)(A): "health, law, engineering, architecture, accounting, actuarial science, performing arts, consulting, athletics, financial services, brokerage services, or any trade or business where the principal asset ... is the reputation or skill of 1 or more of its employees" (§199A itself disregards "engineering, architecture" from that list). Treas. Reg. §1.199A-5(b)(2)(ii) defines the health field: "the performance of services in the field of health means the provision of medical services by individuals such as physicians, pharmacists, nurses, dentists, veterinarians, physical therapists, psychologists, and other similar healthcare professionals performing services in their capacity as such." It separately excludes "the provision of services not directly related to a medical services field, even though the services provided may purportedly relate to the health of the service recipient" — naming health-club operation, payment processing, and pharmaceutical/device research and manufacturing as examples that don't count.

A phlebotomist doesn't diagnose a patient, decide on treatment, or manage any aspect of ongoing care — she performs a technical collection procedure a licensed provider has already ordered, then labels and transports the specimen. The regulation's own Example 4 is close to this fact pattern: a company that develops and runs a patented diagnostic test employs one person with an advanced medical degree, while "all other employees are technical support staff and not healthcare professionals" who "do not diagnose, treat, or manage any aspect of patient care." The regulation holds that company not to be performing services in the field of health, "or where the principal asset of the trade or business is the reputation or skill of one or more of its employees" — even though detecting a medical condition was the entire point of the business.

The one fact that distinguishes a phlebotomist from Example 4's company: that company had no patient contact at all ("Z does not have contact with patients"), and a phlebotomist obviously does. That fact cuts toward the health field, not away from it: the regulation's own Example 1 (§1.199A-5(b)(3)(i)) treats a pharmacist "performing inoculations" — a needle procedure on a patient, structurally similar to a blood draw — as squarely within it. The preamble to the final regulations, T.D. 9847, took up this exact tension: a commenter argued that "technicians who operate medical equipment or test samples," without exercising medical judgment, shouldn't count as the health field, and Treasury's response was to reject that as a categorical rule — "the final regulations do not adopt the suggestion... as this is a question of fact." No IRS example or ruling resolves a phlebotomist's case specifically, and Treasury has said directly that this kind of case turns on its facts rather than a bright-line rule either way. Anyone whose household income puts this within reach of the threshold below should get that fact-specific analysis confirmed in writing by an EA or CPA rather than relying on this post's reasoning alone.

That conclusion matters only in combination with three independent checks:

1. SSTB phase-out — even if mobile phlebotomy were treated as an SSTB, this only bites above the 2026 threshold: $201,750 single/head-of-household, $403,500 married filing jointly (Rev. Proc. 2025-32). The deduction phases to zero over the next $75,000 (single) or $150,000 (joint) of taxable income above that, per §199A(d)(3)(A). Below the threshold, the SSTB question is academic either way.
2. W-2 wage / 2.5%-of-property cap — like the phase-out, this only engages above the same threshold. A solo practice with no employees and modest equipment clears it easily below that level regardless of SSTB status.
3. 20%-of-taxable-income cap — applies to every filer, SSTB or not, at every income level. §199A(a)(2) caps the deduction at 20% of taxable income over net capital gain. In a modest solo year, this is very often the cap that actually binds, independent of the SSTB question entirely.

A Realistic Solo Year

A single-filer mobile phlebotomist contracting with two platforms — pure draw-fee visits for one, direct-to-consumer test-kit resale for the other, no employees, no other household income, standard deduction, 2026:

node -e "
const drawVisits = 980, feePerDraw = 30; // blended: insurance-exam draws, PRN home draws for two contracting platforms
const drawRevenue = drawVisits * feePerDraw;

const testKitsSold = 220, kitResalePrice = 90, kitWholesaleCost = 58; // direct-to-consumer at-home lab kits purchased wholesale and resold alongside the draw
const kitRevenue = testKitsSold * kitResalePrice;
const kitCOGS = testKitsSold * kitWholesaleCost;

const grossReceipts = drawRevenue + kitRevenue;
const cogs = kitCOGS; // draw-fee revenue has ZERO COGS -- only the resold kits do
const grossProfit = grossReceipts - cogs;

const consumablePPE = 1330; // gloves, vacutainer tubes/butterflies, alcohol prep pads, tourniquets, bandages, cold packs
const durableEquipment = 620; // phlebotomy carrying case/chair + insulated specimen-transport cooler system, each <= \$2,500 (de minimis safe harbor)
const suppliesLine22 = consumablePPE + durableEquipment;

const wasteDisposal = 65 * 12; // regulated sharps/medical-waste pickup or mail-back service
const ceRecert = 480; // CE hours / recertification exam to maintain the EXISTING phlebotomy credential
const membershipDues = 150; // professional phlebotomy association dues
const otherLine27a = wasteDisposal + ceRecert + membershipDues;

const liabilityInsuranceLine15 = 720;
const advertisingLine8 = 260;
const localLicenseLine23 = 90;

const milesH1 = 5200, rateH1 = 0.725;
const milesH2 = 5600, rateH2 = 0.76;
const mileageH1 = milesH1 * rateH1;
const mileageH2 = milesH2 * rateH2;
const vehicleLine9 = mileageH1 + mileageH2;

const partIIExpenses = suppliesLine22 + otherLine27a + liabilityInsuranceLine15 + advertisingLine8 + localLicenseLine23 + vehicleLine9;

const officeSqFt = 110; // administrative-only: scheduling, specimen chain-of-custody logging, invoicing -- every draw happens elsewhere
const allowableSqFt = Math.min(officeSqFt, 300);
const homeOfficeLine30 = allowableSqFt * 5;

const netProfit = grossProfit - partIIExpenses - homeOfficeLine30;

const initialCertCost = 1450; // NOT deductible -- new trade under Treas. Reg. Sec 1.162-5(b)(3)(i), shown for contrast only, excluded from partIIExpenses

const seTaxable = netProfit * 0.9235;
const ssWageBase2026 = 184500;
const oasdiTaxable = Math.min(seTaxable, ssWageBase2026);
const oasdi = oasdiTaxable * 0.124;
const medicare = seTaxable * 0.029;
const seTax = oasdi + medicare;
const halfSeTaxDeduction = seTax / 2;

const standardDeduction = 16100; // 2026 single, Rev. Proc. 2025-32
const qbi = netProfit - halfSeTaxDeduction;
const taxableIncomeBeforeQBI = netProfit - halfSeTaxDeduction - standardDeduction; // Sec 199A(e)(1): WITHOUT the QBI deduction itself

const sstbThresholdSingle = 201750; // Rev. Proc. 2025-32

const tentativeQbiDeduction = qbi * 0.20;
const taxableIncomeCap = taxableIncomeBeforeQBI * 0.20;
const qbiDeduction = Math.min(tentativeQbiDeduction, taxableIncomeCap);

const finalTaxableIncome = taxableIncomeBeforeQBI - qbiDeduction;

const fmt = n => n.toLocaleString('en-US', {minimumFractionDigits:2, maximumFractionDigits:2});

console.log('drawRevenue', fmt(drawRevenue));
console.log('kitRevenue', fmt(kitRevenue));
console.log('grossReceipts (Line 1)', fmt(grossReceipts));
console.log('kitCOGS (Part III, Line 4)', fmt(cogs));
console.log('grossProfit (Line 5)', fmt(grossProfit));
console.log('suppliesLine22 (Line 22)', fmt(suppliesLine22));
console.log('otherLine27a (Line 27a)', fmt(otherLine27a));
console.log('liabilityInsuranceLine15 (Line 15)', fmt(liabilityInsuranceLine15));
console.log('advertisingLine8 (Line 8)', fmt(advertisingLine8));
console.log('localLicenseLine23 (Line 23)', fmt(localLicenseLine23));
console.log('vehicleLine9 (Line 9)', fmt(vehicleLine9));
console.log('partIIExpenses (Line 28)', fmt(partIIExpenses));
console.log('homeOfficeLine30 (Line 30, 110 sq ft)', fmt(homeOfficeLine30));
console.log('netProfit (Line 31)', fmt(netProfit));
console.log('initialCertCost (NOT deductible, excluded)', fmt(initialCertCost));
console.log('seTaxable (92.35%)', fmt(seTaxable));
console.log('seTax total', fmt(seTax));
console.log('halfSeTaxDeduction', fmt(halfSeTaxDeduction));
console.log('QBI', fmt(qbi));
console.log('taxableIncomeBeforeQBI', fmt(taxableIncomeBeforeQBI));
console.log('tentativeQbiDeduction (20% of QBI)', fmt(tentativeQbiDeduction));
console.log('taxableIncomeCap (20% of TI before QBI)', fmt(taxableIncomeCap));
console.log('qbiDeductionAllowed', fmt(qbiDeduction));
console.log('finalTaxableIncome', fmt(finalTaxableIncome));
"

Output:

drawRevenue 29,400.00
kitRevenue 19,800.00
grossReceipts (Line 1) 49,200.00
kitCOGS (Part III, Line 4) 12,760.00
grossProfit (Line 5) 36,440.00
suppliesLine22 (Line 22) 1,950.00
otherLine27a (Line 27a) 1,410.00
liabilityInsuranceLine15 (Line 15) 720.00
advertisingLine8 (Line 8) 260.00
localLicenseLine23 (Line 23) 90.00
vehicleLine9 (Line 9) 8,026.00
partIIExpenses (Line 28) 12,456.00
homeOfficeLine30 (Line 30, 110 sq ft) 550.00
netProfit (Line 31) 23,434.00
initialCertCost (NOT deductible, excluded) 1,450.00
seTaxable (92.35%) 21,641.30
seTax total 3,311.12
halfSeTaxDeduction 1,655.56
QBI 21,778.44
taxableIncomeBeforeQBI 5,678.44
tentativeQbiDeduction (20% of QBI) 4,355.69
taxableIncomeCap (20% of TI before QBI) 1,135.69
qbiDeductionAllowed 1,135.69
finalTaxableIncome 4,542.75

Gross receipts of $49,200.00 include $19,800.00 in at-home test-kit resale — the only revenue in this return that touches Cost of Goods Sold. Subtracting the $12,760.00 wholesale cost of those specific kits leaves gross profit at $36,440.00; the $29,400.00 in pure draw fees never passes through Part III at all. Part II expenses of $12,456.00 and the $550.00 home-office deduction leave net profit at $23,434.00. Not included anywhere in that $12,456.00: the $1,450.00 this same phlebotomist spent this year on the initial certification course and national exam. That cost is real and paid in cash, and it still isn't deductible — it qualified her for the trade she's now running, not for continuing to run it.

On the QBI side: half the self-employment tax deduction ($1,655.56) brings qualified business income to $21,778.44. Subtracting the $16,100.00 standard deduction puts taxable income before the QBI deduction at $5,678.44 — far under the $201,750 single SSTB threshold, so neither the phase-out nor the W-2-wage/property cap engages regardless of how the SSTB question above is ultimately resolved. A naive "20% of QBI" calculation would claim $4,355.69. But the 20%-of-taxable-income cap is only $1,135.69 — short of the naive figure by exactly $3,220.00 (20% of the $16,100.00 standard deduction, which is what the gap always equals for a single filer with no other income taking the standard deduction), independent of the SSTB question entirely. The allowed QBI deduction is $1,135.69. Final taxable income: $4,542.75, which falls inside the 2026 single 10% bracket (up to $12,400, per Rev. Proc. 2025-32).

Audit Triggers & Common Mistakes

1. Running every draw through Cost of Goods Sold, or running none of it through COGS. Only the wholesale cost of test kits actually resold to clients — not tubes and PPE consumed during a service-fee draw — belongs in Part III. Getting this backwards either overstates gross profit or fabricates inventory that doesn't exist.
2. Deducting the initial certification course or national exam fee as a current-year business expense. Treas. Reg. §1.162-5(b)(3) treats this as a nondeductible personal capital expense regardless of prior work experience — only continuing education after certification is deductible.
3. Assuming mobile phlebotomy is automatically an SSTB because it's "in health care" — or automatically isn't, because a phlebotomist doesn't diagnose or treat. Neither categorical label is the mechanical test. Treasury's own preamble to Treas. Reg. §1.199A-5 refused to make either patient contact or the absence of independent medical judgment decisive by itself, calling the line for technicians who touch patients but don't exercise clinical judgment "a question of fact" — get a written opinion near the SSTB threshold rather than assuming either direction.
4. Picking the wrong home-office test. The ordinary "principal place of business" reading fails here because the clinical work never happens at home — only the administrative-activities flush language can qualify the space, and only if no other location handles the scheduling and invoicing.
5. Skipping the July 1 mileage-rate split. A full year of home and worksite draw miles multiplied by a single annual rate understates the deduction for every mile driven after the increase.
6. Claiming a flat "20% of profit" for QBI without checking the taxable-income cap. The SSTB analysis above is real, but the ordinary 20%-of-taxable-income cap — which applies to every filer regardless of SSTB status — is what actually binds in most solo-practice years.

The defense in every case is the same: tag the category at the moment of the transaction — kit resale versus service-only draw, continuing education versus initial certification, home-draw mileage versus a personal errand run the same day — rather than reconstructing a year of mixed 1099-NEC deposits from several platforms in April, and keep records for the period the IRS expects.

How CentSense Helps

CentSense tags every insurance premium, disposal-service fee, and mileage entry to the right Schedule C line the moment you capture it:

• Scan liability insurance and the sharps-disposal service invoice with AI, tagged to Line 15 and Line 27a respectively instead of getting lumped together
• Separate test-kit resale from service-only draws, and flag the wholesale cost of kits actually resold for Cost of Goods Sold — without pulling consumed PPE into COGS by mistake
• Tag CE and recertification receipts as Line 27a, and flag anything that looks like an initial-certification cost for a second look before it's deducted incorrectly
• Log home-draw and worksite-draw miles automatically, with the two 2026 half-year rates applied to the correct halves of the log
• Track home-office square footage so the administrative-activities test has a clean record behind it
• Export a CPA-ready category breakdown as CSV when the return is due, and reconcile against each contracting platform's 1099-NEC before you file

For closely related trades, see Medical Biller & Coder Tax Deductions, Caregiver & Home Health Aide Tax Deductions, and Travel Nurse Tax Deductions.

Authoritative References

• IRS — About Schedule C (Form 1040)
• IRS — Standard mileage rates (2026: $0.725/mi Jan 1–Jun 30 per IR-2025-128; $0.76/mi Jul 1–Dec 31 per IR-2026-29)
• IRS — Notice 2015-82 (de minimis safe harbor raised from $500 to $2,500 for taxpayers without an applicable financial statement)
• IRS — Rev. Proc. 2025-32 (2026 inflation adjustments: standard deduction, tax brackets, §199A SSTB thresholds)
• 26 U.S.C. §199A — Qualified business income (Cornell LII)
• 26 U.S.C. §1202(e)(3)(A) — Qualified trade or business, specified fields (Cornell LII)
• 26 CFR §1.199A-5 — Specified service trades or businesses, including Example 4 (Cornell LII)
• 26 U.S.C. §280A — Disallowance of certain expenses in connection with business use of home (Cornell LII)
• 26 CFR §1.162-5 — Expenses for education (Cornell LII)
• 29 U.S.C. §652 — OSH Act definitions, including "employer" (Cornell LII)

Stop guessing whether last week's job was a service-only draw or a kit resale, or which line the sharps-disposal invoice belongs on. Start a free CentSense account, scan every insurance, supply, and disposal-service receipt with AI the day it arrives, log home and worksite draw miles at the correct half-year rate, and export a CPA-ready Schedule C breakdown at tax time. Free tier includes 10 AI scans per month.

This guide is general education for U.S. self-employed mobile phlebotomists filing a Schedule C in 2026. It is not personalized tax advice, and it is not a substitute for state-specific licensing guidance or a written opinion on your own SSTB status, which a CPA or EA should confirm based on your full facts.