What goes on Schedule C Line 15?

Schedule C Line 15 (Insurance — other than health) covers premiums paid for business-related insurance: general liability, professional liability/E&O, cyber liability, business owner's policy (BOP), commercial auto, equipment, workers' comp, business interruption, bonding, and commercial umbrella. It does NOT cover health insurance for you or your family (that's the Schedule 1, Line 17 self-employed health insurance deduction) and does NOT cover life insurance on yourself.

Where does self-employed health insurance go if not on Line 15?

Self-employed health, dental, and vision insurance premiums for you, your spouse, and your dependents are deducted on Schedule 1, Line 17 (the self-employed health insurance deduction) — not on Schedule C. It's an above-the-line adjustment that reduces AGI but does not reduce Schedule C net profit or self-employment tax. You can only claim it for months you were not eligible for an employer-subsidized plan, and only up to your Schedule C net profit.

Is professional liability or E&O insurance deductible?

Yes — professional liability (also called Errors and Omissions or malpractice) insurance is fully deductible on Schedule C Line 15. Common examples: a CPA's malpractice policy, a designer or copywriter's E&O policy, a consultant's professional liability coverage, a therapist's malpractice policy, a notary's E&O. The premium must be for ordinary and necessary protection of your trade or business — coverage tailored to a hobby or non-trade activity does not qualify.

Can I deduct my homeowner's or renter's insurance for a home office?

Only the business-use percentage, and it goes on Form 8829 (the home office worksheet) — not directly on Schedule C Line 15. If your home office is 12% of your home's square footage, 12% of homeowner's or renter's insurance flows through Form 8829 to Schedule C Line 30. Putting the full premium on Line 15 is a common audit trigger. A separate rider for in-home business property (e.g., a $50/year endorsement for client files) is fully deductible on Line 15.

Is life insurance ever deductible on Line 15?

Life insurance on the owner is never deductible on Schedule C — it's a personal expense. The narrow exception: key-person life insurance on an employee (not the owner) where the business is the beneficiary and the employee gave written consent. That premium is deductible, but the death benefit is taxable when received. For most sole proprietors, the rule is simple: skip life insurance from Line 15.

Schedule C Line 15: Insurance (Other Than Health) Deduction for Freelancers (2026)

Published: May 11, 2026 · Reading time: 9 min

TL;DR: Schedule C Line 15 (Insurance — other than health) is where freelancers deduct premiums for business insurance: general liability, professional liability/E&O, cyber, BOP, commercial auto (actual-expense method only), equipment, workers' comp, bonding, and business interruption. Health insurance does not belong here — it goes on Schedule 1, Line 17. Home insurance does not belong here either — its business-use percentage flows through Form 8829. A typical full-time freelancer reports $400–$2,800 on Line 15 in a normal year.

Insurance is the most commonly mis-categorized line on Schedule C. Freelancers either skip it entirely (losing hundreds in deductions), or pile health insurance onto it (which is a top audit flag). This guide explains exactly what belongs on Line 15, what gets shifted to a different line, and how to document every premium.

What Line 15 Is and Isn't

The official Schedule C instructions for Line 15 are short and unforgiving:

Deduct premiums paid for business insurance on Line 15. Deduct on Line 14 amounts paid for employee accident and health insurance. Do not deduct amounts credited to a reserve for self-insurance or premiums paid for a policy that pays for your lost earnings due to sickness or disability.

The phrase business insurance carves out:

✅ General liability (slip-and-fall on your premises, client injury claims)
✅ Professional liability / E&O / malpractice
✅ Cyber liability and data-breach coverage
✅ Business owner's policy (BOP — bundled liability + property)
✅ Commercial property insurance on a leased studio, store, or warehouse
✅ Equipment insurance (in-home camera gear, tools, mobile rigs)
✅ Bonding (notary E&O bond, surety bond, fidelity bond)
✅ Business interruption insurance
✅ Commercial umbrella over the above
✅ Workers' compensation premiums (for employees only — not the owner)
❌ Health, dental, vision insurance for you and your family (Schedule 1, Line 17)
❌ Life insurance on the owner (never deductible)
❌ Homeowner's or renter's insurance for the residence (Form 8829 → Line 30)
❌ Commercial auto under the standard mileage method (already in $0.725/mile rate)
❌ Disability or income-replacement insurance for the owner (never deductible)
❌ Self-insurance reserves you set aside in case of a claim

What Qualifies: The Common Categories

General liability and professional liability

Coverage	Annual premium (typical)	Schedule C line
General liability (consultant, designer)	$300 – $600	Line 15
General liability (in-home service: cleaner, trainer)	$400 – $900	Line 15
Professional liability / E&O (designer, copywriter)	$250 – $700	Line 15
Professional liability (CPA, attorney, therapist)	$600 – $2,200	Line 15
Notary E&O + surety bond	$50 – $200	Line 15
Workers' comp (per $100 payroll, employees only)	varies by state	Line 15
Cyber liability (small data breach)	$300 – $900	Line 15
Business owner's policy (BOP, bundled GL + property)	$500 – $1,500	Line 15

Equipment and property insurance

Asset insured	Schedule C treatment
In-home photography or videography gear	Line 15
Mobile-trainer or mobile-detailer equipment van contents	Line 15
Leased studio space property insurance	Line 15
Tools and inventory at a co-working space	Line 15
Personal property at a residence (homeowner's policy)	Form 8829 → Line 30
Commercial auto on a vehicle you actually own/lease	Line 9 (actual method) or already in $0.725/mile rate (standard)

Specialty and industry-specific

Bonding: notaries, contractors, cleaners visiting client homes
Liquor liability: caterers, event planners, bartenders
Drone liability: real-estate photographers, wedding videographers
Animal-bailee: dog walkers, pet sitters, groomers (covers animals in your care)
Inland marine: mobile equipment that travels between sites
Errors and omissions for tech contractors: SaaS consultants, developers, fractional CTOs
Malpractice for licensed professionals: therapists, massage therapists, acupuncturists, chiropractors

Where Health Insurance Actually Goes

This is the single biggest Schedule C error and a top audit trigger.

Health, dental, and vision insurance premiums for you, your spouse, and your dependents are deducted on Schedule 1, Line 17 (the self-employed health insurance deduction) — not on Schedule C.

The mechanics:

It's an above-the-line adjustment that reduces AGI but does not reduce Schedule C net profit
Because it doesn't reduce net profit, it does not reduce self-employment tax
You can only claim it for months you (and your spouse) were not eligible for an employer-subsidized plan
Limited to your Schedule C net profit (after the self-employment tax deduction)
Health-sharing ministry contributions and short-term limited-duration plans do not qualify under current IRS rules (see IRS Pub 535)

If you put health premiums on Schedule C Line 15, you'll double-count them (or worse, claim a deduction the IRS can match against your 1095-A). Don't.

Home Office Insurance: Why It Doesn't Go on Line 15

Homeowner's, condo, or renter's insurance for the residence is only deductible as part of the home office deduction — and only under the actual-expense method via Form 8829.

The math:

Determine business-use percentage of your home (e.g., 240 sq ft office / 2,000 sq ft home = 12%)
Multiply by total annual home insurance premium
Result flows through Form 8829 to Schedule C Line 30

If you use the simplified home office method ($5/sq ft up to 300 sq ft, max $1,500), you don't separately deduct any homeowner's insurance — the $5/sq ft rate already covers all home-office overhead.

A separate rider for in-home business property (e.g., a $50/year endorsement adding $5,000 in business-equipment coverage to your renter's policy) is fully deductible on Line 15 because it's a stand-alone business policy.

Commercial Auto: It Depends on Your Mileage Method

Commercial auto insurance on a vehicle you own or lease for business goes in different places depending on how you deduct car expenses:

Mileage method	Where commercial auto insurance goes
Standard mileage ($0.725/mile in 2026)	Already baked into the per-mile rate — do not deduct separately
Actual expense method	Line 9 (Car and truck expenses) as part of total actual costs

The only commercial-auto premiums that legitimately go on Line 15 are those for vehicles not used in standard or actual mileage — for example, a food trailer you rent out, a generator on a trailer, or a fleet vehicle owned by a side business you don't drive yourself.

See Schedule C Line 9: Car and Truck Expenses for the full standard-vs-actual decision matrix.

A Realistic Line 15 Picture by Profession

Profession	Typical Line 15 deductions	Total annual
Solo VA / OBM	E&O $300, cyber $300, BOP $500	$1,100
Freelance designer or copywriter	E&O $400, cyber $400	$800
Personal trainer (mobile)	Professional liability $400, equipment $200	$600
Massage therapist (booth rent)	Malpractice $300, premises GL $250	$550
Hair stylist (booth rent)	Professional liability $200, premises GL $250	$450
Wedding photographer	E&O $500, equipment $600, drone $450	$1,550
House cleaner (in-home)	GL $600, bonding $200, equipment $150	$950
Notary / loan signing agent	E&O $40, surety bond $50	$90
CPA or attorney (solo)	Malpractice $1,800, cyber $700	$2,500
Dog walker / pet sitter	GL $400, animal bailee $200	$600
Etsy seller (in-home inventory)	Product liability $400, equipment $200	$600
Rideshare driver	Commercial auto rider — usually on Line 9 actual or baked into standard	$0 on Line 15

These numbers are realistic mid-range premiums for U.S. freelancers in 2026. Quotes from Hiscox, Next Insurance, Thimble, Hartford, and Travelers will vary by state, claims history, and revenue.

What Freelancers Get Wrong Most Often

Putting health insurance on Line 15. Health, dental, and vision belong on Schedule 1, Line 17. This is the #1 Line 15 audit trigger.
Deducting full homeowner's insurance on Line 15. It belongs on Form 8829 at the business-use percentage, flowing to Line 30 — not Line 15 in full.
Double-counting commercial auto. Under standard mileage, the per-mile rate already includes insurance. Putting commercial auto on Line 15 on top is double-dipping.
Deducting disability or income-replacement insurance. Premiums for policies that replace your own lost earnings are never deductible on Schedule C.
Deducting life insurance on yourself. Owner life insurance is a personal expense. Only narrow employer-on-employee key-person coverage is deductible.
Skipping bonding for service businesses. Surety bonds and fidelity bonds (notaries, cleaners, contractors) are deductible on Line 15 and frequently missed.
Forgetting the in-home-business rider. Renter's policies usually exclude business equipment over a low cap. A stand-alone business rider is deductible on Line 15 even though the underlying renter's policy is not.

For broader audit-proof documentation habits, see How to Audit-Proof Your Business Expenses.

A Tracking System That Takes 5 Minutes a Month

You don't need accounting software. You need three things:

Insurance ledger — one page listing every policy with carrier, policy number, premium, renewal date, deductible, and which Schedule C line (or Form 8829, or Schedule 1) it belongs on
Annual invoice file — declarations page and proof of payment for each policy each year
Health-insurance separation — every 1095-A, 1095-B, or 1095-C tagged 'Schedule 1 Line 17' at capture time, never mixed with business policies

CentSense auto-tags business insurance to Line 15 and health insurance to Schedule 1 Line 17 the moment a receipt is captured. Renewal reminders trigger 30 days before each policy expires so you never lose coverage mid-year.

For the broader Schedule C structure, see the Schedule C lines hub.

Authoritative References

Ready to stop mis-categorizing insurance and triggering audit flags? Start a free CentSense account, tag every policy at capture time, and let CentSense route health premiums to Schedule 1 and business premiums to Schedule C Line 15 — automatically.

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