Deductible Expenses
Write off more, keep more—the tax guide for cage hosts.
Note: This page provides general information only and is not legal or tax advice. Rules and requirements vary by location and individual circumstance. Consult a licensed CPA or attorney for guidance specific to your situation.
⚠️ Tax Disclaimer
This is educational, not tax advice. Consult a CPA or tax professional for your specific situation. Tax laws change annually.
Fully Deductible Expenses
Equipment & Supplies
Examples: Baseballs, pitching machine, nets, bats, helmets, L-screens, turf
Keep receipts. Deduct full cost or depreciate over time.
Repairs & Maintenance
Examples: Net replacement, equipment repairs, turf cleaning, cage frame fixes
Fully deductible in year incurred.
Utilities (Proportional)
Examples: Electricity for lighting, water if providing, WiFi if advertised
Only the % used for business. Backyard = ~10-20%.
Insurance
Examples: Liability insurance, property insurance increase
Deduct premiums related to hosting.
Platform Fees
Examples: CageList host commission and other business platform costs
CageList currently absorbs card-processing costs, so Stripe processing is not deducted from host payouts.
Advertising & Marketing
Examples: Promoted listings, business cards, signage
Any costs to promote your cage.
Home Office (if applicable)
Examples: Dedicated space for managing bookings
Complex. Consult tax pro. Usually minor.
Mileage
Examples: Trips to buy supplies, equipment, meet guests
Track miles and use the current IRS standard mileage rate or your CPA's guidance.
NOT Deductible (Common Mistakes)
Personal Use Time
If you use cage for your own training, that is not business.
Original Construction (Full Cost)
Depreciate over 27.5 years (residential) or 39 years (commercial).
Mortgage/Rent (Full Amount)
Only % of home used exclusively for business (rare for cages).
Your Own Labor
Cannot deduct your time spent managing bookings or maintenance.
Tracking Tips
Use Separate Bank Account
Makes tax time easy. All cage income/expenses in one place.
Save All Receipts
Digital or physical. Photo receipts immediately. Shoebox method fails.
Track Mileage
Use app like MileIQ or Everlance. Manual logs accepted but tedious.
Annual Summary Report
CageList provides year-end earnings report. Download for taxes.
Tax Basics for Hosts
Report All Income
Stripe may issue tax forms when your account meets current IRS reporting thresholds, but you should report all taxable income either way.
Schedule C (Self-Employment)
Most hosts file Schedule C. It's "sole proprietorship" income.
Pay Quarterly Estimated Taxes
If you owe $1,000+ in taxes. Calculate quarterly to avoid penalties.
Deduct Losses (First 3-5 Years)
If expenses > income, you can offset other income. Consult CPA.