Is memory cards for a camera line 22 or line 13?

The card is a supply consumed on shoots, while the camera body and lenses are capital assets reaching line 13.

Is memory cards for a camera line 22 or line 18?

Line 18 is office overhead such as ink and paper, while cards used to capture paid work are line 22.

Where do memory cards go on Schedule C? Line 22

Q: Where do memory cards go on Schedule C?

Memory cards for a camera belongs on Line 22, supplies. Cards are consumed doing the paid work and are cheap and short lived, so they sit on line 22 with the rest of a photographer's shoot supplies. They are not office overhead and they are not an asset worth tracking on a depreciation schedule. The camera body and lenses are the other way round: those last for years and are recovered on Form 4562 through line 13.

Short answer Schedule C, Line 22 Supplies

Memory cards for a camera belongs on Line 22, supplies.

Why line 22

Cards are consumed doing the paid work and are cheap and short lived, so they sit on line 22 with the rest of a photographer's shoot supplies. They are not office overhead and they are not an asset worth tracking on a depreciation schedule. The camera body and lenses are the other way round: those last for years and are recovered on Form 4562 through line 13.

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 memory cards for a camera lands on Line 22 without you sorting it.

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What memory cards for a camera is confused with

Line 13, depreciation and section 179 expense deduction: The card is a supply consumed on shoots, while the camera body and lenses are capital assets reaching line 13.
Line 18, office expense: Line 18 is office overhead such as ink and paper, while cards used to capture paid work are line 22.

Examples that belong on line 22

$180 for two 128GB CFexpress cards
$45 for a 64GB SD card kept as a spare in the bag
$90 of cards replaced after a failure mid season
$120 for a four pack of cards before a wedding season
$28 for a card reader used on location

What does not belong here

The camera body, which is line 13.
Cloud storage for the finished files, which is line 18.
Cards used only for personal photographs.
An external drive expensive enough to enter the asset list.

What to keep

Keep the receipt and note that the cards go in the working kit. For a mixed use kit, deduct only the business share.

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
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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