The obvious answer is art supplies, studio rent, office supplies, photography, promotion, professional memberships, equipment and software. Keep all your
[private free|gold|free special]
business receipts for the three years in which the IRS can audit you. Credit card statements are not enough. Keep records of every invoice and every payment for a work of art.
In Australia, keep your receipts for a minimum period of 5 years in which the ATO can audit you and request to see all the receipts from that period. Just check with the appropriate government taxation department for your given country for each countries own legislation on this.
