Cleaning chemicals and cloths belongs on Line 22, supplies.
Why line 22
A cleaning business consumes its chemicals, cloths, bags and pads doing the work it bills for, which is the definition of a line 22 supply. Nothing is held as stock and nothing is sold on, so Part III does not come into it. Paying someone else to clean your own premises is a different cost and lands in repairs and maintenance or contract labor instead.
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 cleaning chemicals and cloths lands on Line 22 without you sorting it.
Start for freeWhat cleaning chemicals and cloths is confused with
- Line 21, repairs and maintenance
- Buying the chemicals yourself is line 22, while paying a janitorial firm to clean your premises is upkeep on line 21.
- Line 18, office expense
- Paper towels and bin liners for your own office kitchen are office overhead on line 18, not supplies consumed on billed work.
- Line 13, depreciation and section 179 expense deduction
- A commercial carpet extractor or floor machine lasts more than a year and is a capital asset reaching line 13.
Examples that belong on line 22
- $140 of degreaser, glass cleaner and disinfectant in a month
- $60 of microfibre cloths and pads
- $85 of refuse sacks and liners
- $45 of mop heads replaced across two vans
- $210 of restroom consumables stocked for client sites
What does not belong here
- Household cleaning products for your own home.
- A floor machine or extractor, which is a capital asset.
- Paying a cleaner to clean your own premises, which is line 21 or line 11.
- Supplies you buy in and bill on at a markup while holding stock, which belong in Part III.
What to keep
Keep the supplier receipts and keep client site consumables separate from products for your own premises, because the two land on different lines.
Other expenses on line 22
| Expense | Line |
|---|---|
| a dog groomer's shampoo | Schedule C, Line 22 |
| branded uniforms and workwear | 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 |
| salon color and product used on clients | Schedule C, Line 22 |
| small tools under the de minimis threshold | Schedule C, Line 22 |
Related lookups
- Where does a laptop repair go on Schedule C?
- Where does printer ink 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 cleaning chemicals and cloths lands on Line 22 without you sorting it.
Start for free