Salon color and product used on clients belongs on Line 22, supplies.
Why line 22
Color, developer, toner and the rest of the back bar are consumed performing a service, so they are supplies on line 22. Nothing leaves with the client and there is no stock to count, which is what keeps the cost out of Part III. The answer flips for retail: shampoo and styling product you buy in to sell over the counter is merchandise, so its cost is a Part III purchase and reaches the return through cost of goods sold.
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 salon color and product used on clients lands on Line 22 without you sorting it.
Start for freeWhat salon color and product used on clients is confused with
- Part III line 36, part iii line 36, purchases less personal use
- Product you resell to clients is a Part III purchase; product you use on clients during a service is line 22.
- Line 20a, rent or lease of vehicles, machinery and equipment
- Renting a chair or a station is rent on line 20a, while the color you put through it is line 22.
- Line 13, depreciation and section 179 expense deduction
- Dryers, chairs and processors that last more than a year are capital assets reaching line 13, not back bar supplies.
Examples that belong on line 22
- $420 of Wella color and developer in a month
- $180 of toner, bleach and foils
- $95 of back bar shampoo and conditioner used during services
- $60 of gloves, caps and capes
- $240 of Olaplex treatment used in the chair
What does not belong here
- Retail product you sell to clients, which is a Part III purchase.
- Shampoo you take home for personal use.
- Chairs, basins and dryers, which are capital assets.
- Chair rent, which is line 20a.
What to keep
Keep the distributor invoices and separate the back bar lines from the retail lines on each one. Salons that mix both on one order should mark which products went behind the chair.
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 |
| clinic and lab disposables | 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 |
| small tools under the de minimis threshold | Schedule C, Line 22 |
Related lookups
- Where does inventory go on Schedule C?
- Where do car lease payments go on Schedule C?
- Where does capex 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 salon color and product used on clients lands on Line 22 without you sorting it.
Start for free