A camera sensor clean belongs on Line 21, repairs and maintenance.
Why line 21
A sensor clean is maintenance on equipment you own, so it belongs on line 21 with the rest of the upkeep that keeps your gear working. It does not better the camera, restore it from a state of disrepair, or adapt it to a new use, which is the three part test that would otherwise push a cost onto Form 4562. The camera body itself is a capital asset, so keep the service bills and the purchase apart in your records.
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 camera sensor clean lands on Line 21 without you sorting it.
Start for freeWhat a camera sensor clean is confused with
- Line 13, depreciation and section 179 expense deduction
- Servicing the body you already own is line 21, while buying a new body is a capital asset reaching line 13.
- Line 22, supplies
- Sensor swabs and cleaning fluid you buy and use yourself are supplies on line 22, while sending the body to a service center is line 21.
Examples that belong on line 21
- A $90 sensor clean at a camera service center
- A $65 sensor and mirror box clean before wedding season
- A $180 shutter and sensor service on a body used only for paid work
- A $120 lens and sensor clean after a dusty shoot
- A $240 full service on a second body
What does not belong here
- A new camera body, which is a capital asset on line 13.
- A lens you bought to replace a damaged one, which is its own asset.
- Servicing a camera you only use for family photographs.
- A sensor upgrade or conversion that changes what the body can do, which is an adaptation.
What to keep
Keep the service center invoice naming the body and serial number where it is given, and note which asset in your list it belongs to.
Other expenses on line 21
| Expense | Line |
|---|---|
| a laptop screen or battery replacement | Schedule C, Line 21 |
| an annual machinery service contract | Schedule C, Line 21 |
| an HVAC repair in a building you own | Schedule C, Line 21 |
| painting a rented studio | Schedule C, Line 21 |
| pest control | Schedule C, Line 21 |
| repairing a broken tool | Schedule C, Line 21 |
| routine cleaning of business premises | Schedule C, Line 21 |
| servicing business equipment | Schedule C, Line 21 |
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.
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 camera sensor clean lands on Line 21 without you sorting it.
Start for free