What I check on every return
- Every credit you qualify for checked, including the Earned Income Credit and Child Tax Credit
- Station renter or employee status confirmed
- Card, Zelle and cash income matched
- Tips separated so the new deduction applies
- Supplies and equipment fully deducted
Deductions nail techs often miss
- Station or booth rent
- Acrylic, gel, polish, tips, files and disposables
- UV and LED lamps, drills, tables and chairs
- Sanitation supplies and gloves
- TDLR manicurist license renewal and classes
- Booking apps, card fees and Instagram ads
Houston and Texas rules that apply to you
- Licensing: your manicurist license comes from TDLR. Renewal fees and continuing education are deductible.
- Sales tax: polish, oils or kits you sell to clients are taxable retail sales in Texas, 8.25% in Houston, which takes a free sales tax permit. Ask me if you're unsure about your services.
- No Texas income tax: your return is federal only, but self-employment tax (15.3% for Social Security and Medicare) applies once your net self-employment income reaches $400.
New for 2026 returns (filed in 2027)
- No tax on tips: manicurists and pedicurists are on Treasury's list of tipped occupations, so reported tips can be deducted, up to $25,000 a year (2025 through 2028). For self-employed workers the deduction can't exceed your net profit from that work, and it phases out above $150,000 of income ($300,000 married filing jointly).
- 1099 forms: clients and companies now send a 1099-NEC only when they pay you $2,000 or more in 2026 (it was $600). Payment apps send a 1099-K only above $20,000 and 200 payments. All of your income is still taxable, form or no form.
What to bring
- Station rent receipts or agreement
- Annual reports from Square, Cash App, Zelle or your salon
- Your record of cash income and cash tips
- Receipts for supplies and equipment
- Your TDLR license number
Common questions
The salon owner pays me a percentage. Am I self-employed?
It depends on how the work is set up. If the salon controls your schedule, prices and supplies and pays you on a W-2, you're an employee. If you get a 1099 and run your own book, you're self-employed and can deduct your costs.
Do cash tips have to be reported?
Yes. All tips are income, and reported tips now qualify for the new deduction. A simple daily tip log is the best record.
Where I work
I'm based in Houston and work with clients across Harris, Fort Bend, Montgomery and Brazoria counties, including Pasadena, Pearland, Sugar Land, Missouri City, Katy, Cypress, Spring, Humble, Baytown and The Woodlands. Meet in person in Houston or do everything online, in English, Spanish or Portuguese. I also work by video with clients in Beaumont & Port Arthur, Duncanville, DeSoto, Cedar Hill & Lancaster.
Get a flat-fee quote before I start
Book a free 15-minute call. I'll tell you what your return needs and what it costs. Fees are never a percentage of your refund.
Book a free callSee typical pricesOfficial sources: IRS: tips and overtime deductions ↗ · Texas Comptroller: taxable services ↗ · IRS: Self-Employed Tax Center ↗
Updated October 2026 for 2026 returns filed in 2027. General information only, not tax advice for your situation. Rules and amounts can change; your situation is confirmed when your return is prepared.
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