Is a business owner's policy line 15 or line 30?

If what you actually have is a homeowner's policy with a business rider on a house you live in, the household premium follows the home office calculation and only a separately stated business premium is line 15.

Is a business owner's policy line 15 or line 9?

Vehicle coverage written into the same package belongs with the other car costs on line 9 when you use the actual expense method.

Where does a business owner's policy go? Line 15

Q: Where does a business owner's policy go?

A business owner's policy belongs on Line 15, insurance. A business owner's policy bundles general liability with property coverage, and both halves are business insurance, so the whole premium goes on line 15. You do not have to split the package between the coverages inside it. If the package also carries health, disability or vehicle coverage, those parts come out and follow their own rules.

Short answer Schedule C, Line 15 Insurance (other than health)

A business owner's policy belongs on Line 15, insurance.

Why line 15

A business owner's policy bundles general liability with property coverage, and both halves are business insurance, so the whole premium goes on line 15. You do not have to split the package between the coverages inside it. If the package also carries health, disability or vehicle coverage, those parts come out and follow their own rules.

Stop looking up lines one at a time. ClaryBook totals your year into an IRS Schedule C worksheet in form order, Part I and Part II line by line, so a business owner's policy lands on Line 15 without you sorting it.

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What a business owner's policy is confused with

Line 30, line 30, business use of your home: If what you actually have is a homeowner's policy with a business rider on a house you live in, the household premium follows the home office calculation and only a separately stated business premium is line 15.
Line 9, car and truck expenses: Vehicle coverage written into the same package belongs with the other car costs on line 9 when you use the actual expense method.

Examples that belong on line 15

A $1,480 annual business owner's policy for a two-chair salon
$125 a month covering your studio contents and liability together
A $780 small business package premium for a mobile dog grooming service
An endorsement adding $20,000 of equipment coverage for $90 a year

What does not belong here

Any health or disability coverage bundled in, which is handled on its own
A separate commercial auto policy, which is a vehicle expense
The claim deductible you pay when something breaks

What to keep

Keep the package policy showing which coverages are inside it and the premium invoices. If any part is health, disability or vehicle coverage, keep the carrier breakdown that lets you pull it out.

Other expenses on line 15

Expense	Line
a surety or performance bond premium	Schedule C, Line 15
business interruption insurance	Schedule C, Line 15
commercial property insurance	Schedule C, Line 15
cyber liability insurance	Schedule C, Line 15
general liability insurance	Schedule C, Line 15
professional liability insurance	Schedule C, Line 15
workers' compensation insurance	Schedule C, Line 15

Related lookups

Sources

This page explains how Schedule C lines work. It is general information, not tax advice for your situation. If an expense is large or the answer turns on a fact about your business, confirm it with your tax preparer.

Looking for a different expense? The full Schedule C line lookup has every line from 8 to 27 with the expenses that belong on each, and Schedule C expense categories walks the whole form in order.

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