A mixed order of supplies and groceries belongs on Line 18, office expense.
Why line 18
Split the order line by line, not by guesswork. The office supplies go on the line that fits them, usually office expense on line 18, and the groceries are personal and go nowhere. Sales tax and any delivery or service fee are apportioned between the two groups in proportion to their dollar value, so a $60 business share of a $200 order carries 30 percent of the tax and the delivery charge. This is why the itemised receipt, rather than the card statement total, is the document that matters: a statement line reading a retailer's name and $200 supports nothing, while the receipt supports a specific number.
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 mixed order of supplies and groceries lands on Line 18 without you sorting it.
Start for freeWhat a mixed order of supplies and groceries is confused with
- not deductible, not deductible
- Household food, cleaning products and family items on the same receipt are personal, so the correct treatment of that part is an owner draw and no deduction.
- Line 24b, deductible meals
- Food bought for a business meal with a client is a meal on line 24b at the reduced percentage, which is a different line from the office supplies on the same receipt.
- Line 22, supplies
- Items consumed doing the work you bill for are supplies on line 22, so a cleaner's bleach and cloths from the same shop go there rather than on line 18.
Examples that belong on line 18
- $200 order with $60 of printer paper and folders and $140 of groceries: $60 on line 18
- $14 sales tax on that order: $4.20 to the business share
- $8 delivery fee: $2.40 to the business share
- $30 of coffee and milk for the office kitchen: office expense, not a meal
- $45 of snacks for a client meeting: line 24b, not line 18
What does not belong here
- Deducting the whole order because it was paid from the business account.
- Allocating by item count rather than by dollar value, which skews the tax and delivery split.
- Household groceries, however many hours you work from the kitchen table.
- Relying on the card statement total with no itemised receipt behind it.
What to keep
Keep the itemised receipt or the order detail page, mark the business lines, and note the business subtotal you deducted. For recurring mixed orders from the same retailer, splitting the orders instead is less work than splitting the receipts.
Other expenses on line 18
| Expense | Line |
|---|---|
| a desk lamp | Schedule C, Line 18 |
| a paper shredder | Schedule C, Line 18 |
| a password manager subscription | Schedule C, Line 18 |
| a PO box rental | Schedule C, Line 18 |
| a software subscription | Schedule C, Line 18 |
| a virtual mailbox | Schedule C, Line 18 |
| a work app subscription | Schedule C, Line 18 |
| accounting software | Schedule C, Line 18 |
| cloud storage | Schedule C, Line 18 |
| office coffee | Schedule C, Line 18 |
| office stationery | Schedule C, Line 18 |
| postage | Schedule C, Line 18 |
Related lookups
- Is a car payment deductible on Schedule C?
- Where does a client lunch go on Schedule C?
- Where do job materials go on Schedule C?
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 mixed order of supplies and groceries lands on Line 18 without you sorting it.
Start for free