For example, a freelance writer attending a creative writing workshop can deduct registration fees, travel, and lodging if the event is out of town. However, deductions only apply to activities that enhance skills for the current business, not for preparing for a new line of work. The home office deduction benefits freelancers who use part of their home exclusively for business. Certain home-related expenses, such as mortgage interest, rent, utilities, and insurance, can be deducted from taxable income. To qualify, the space must be used regularly and exclusively for business, as outlined in IRS Publication 587. Online betting apps are mobile applications that let you place bets on sports and casino games from your smartphone. They work just like the desktop versions of betting sites in India, but they’re built to be more convenient and easy to use on a smaller screen.