Is clinic and lab disposables line 22 or part iii line 36?

Products you sell to patients over the counter are Part III purchases, while disposables consumed during a treatment are line 22.

Is clinic and lab disposables line 22 or line 18?

Reception stationery, charts and printer paper are office expense on line 18, while clinical consumables are line 22.

Where do clinic disposables go on Schedule C? Line 22

Q: Where do clinic disposables go on Schedule C?

Clinic and lab disposables belongs on Line 22, supplies. Gloves, needles, swabs, gauze, test strips and sharps bins are consumed delivering care, so they are supplies on line 22. They are not held as stock for sale and nothing leaves with the patient as a product they bought separately, which keeps them out of Part III. Items you dispense and charge for as goods, a brace or a supplement sold over the counter for instance, are merchandise and belong in Part III if you account for inventory.

Short answer Schedule C, Line 22 Supplies

Clinic and lab disposables belongs on Line 22, supplies.

Why line 22

Gloves, needles, swabs, gauze, test strips and sharps bins are consumed delivering care, so they are supplies on line 22. They are not held as stock for sale and nothing leaves with the patient as a product they bought separately, which keeps them out of Part III. Items you dispense and charge for as goods, a brace or a supplement sold over the counter for instance, are merchandise and belong in Part III if you account for inventory.

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 clinic and lab disposables lands on Line 22 without you sorting it.

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What clinic and lab disposables is confused with

Part III line 36, part iii line 36, purchases less personal use: Products you sell to patients over the counter are Part III purchases, while disposables consumed during a treatment are line 22.
Line 18, office expense: Reception stationery, charts and printer paper are office expense on line 18, while clinical consumables are line 22.
Line 13, depreciation and section 179 expense deduction: An autoclave, a chair or a diagnostic machine lasts more than a year and is a capital asset reaching line 13.

Examples that belong on line 22

$280 of nitrile gloves and masks in a month
$160 of needles, syringes and sharps containers
$95 of gauze, tape and alcohol wipes
$340 of single use speculums and drapes
$210 of reagent strips and collection tubes

What does not belong here

Braces, supplements or devices you sell to patients, which are Part III if you hold stock.
An autoclave or treatment chair, which are capital assets.
Reception stationery, which is line 18.
Scrubs that are ordinary clothing suitable for everyday wear.

What to keep

Keep the medical supplier invoices and keep clinical consumables separate from anything you resell. Waste disposal contracts should be invoiced separately from the consumables themselves.

Other expenses on line 22

Expense	Line
a dog groomer's shampoo	Schedule C, Line 22
branded uniforms and workwear	Schedule C, Line 22
cleaning chemicals and cloths	Schedule C, Line 22
materials a tradesperson consumes on a job	Schedule C, Line 22
memory cards for a camera	Schedule C, Line 22
packaging and shipping boxes	Schedule C, Line 22
PPE, work gloves and safety boots	Schedule C, Line 22
salon color and product used on clients	Schedule C, Line 22
small tools under the de minimis threshold	Schedule C, Line 22

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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