Is office stationery line 18 or line 22?

A sketchbook and markers a designer fills producing paid client concepts are line 22 supplies, while the same notebook used for meeting notes and to-do lists is line 18.

Is office stationery line 18 or part iii line 38?

If the paper and pens become part of a product you sell, a bound journal maker for instance, their cost belongs in Part III materials and supplies.

Where do pens and notebooks go on Schedule C? Line 18

Q: Where do pens and notebooks go on Schedule C?

Office stationery belongs on Line 18, office expense. Pens, notebooks, folders and sticky notes are consumed running the office, which is line 18. Supplies get confusing because Schedule C also has line 22 for supplies, and the difference is purpose rather than price. If the item is used doing the work you bill for, it is line 22. If it keeps the business organised, it is line 18.

Short answer Schedule C, Line 18 Office expense

Office stationery belongs on Line 18, office expense.

Why line 18

Pens, notebooks, folders and sticky notes are consumed running the office, which is line 18. Supplies get confusing because Schedule C also has line 22 for supplies, and the difference is purpose rather than price. If the item is used doing the work you bill for, it is line 22. If it keeps the business organised, it is line 18.

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 office stationery lands on Line 18 without you sorting it.

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What office stationery is confused with

Line 22, supplies: A sketchbook and markers a designer fills producing paid client concepts are line 22 supplies, while the same notebook used for meeting notes and to-do lists is line 18.
Part III line 38, part iii line 38, materials and supplies: If the paper and pens become part of a product you sell, a bound journal maker for instance, their cost belongs in Part III materials and supplies.

Examples that belong on line 18

$24 box of Pilot G2 pens for the office
$17 pack of three Moleskine notebooks for meeting notes
$39 of file folders and labels for the client filing drawer
$11 of sticky notes and highlighters from Target

What does not belong here

Art materials consumed making work a client pays for, which are line 22.
Materials that end up inside a product you sell.
Stationery bought for a child's school year on the business card.

What to keep

An itemised receipt is enough for small supplies. Keep them together by month so a card statement line can be matched to what was actually bought.

Other expenses on line 18

Expense	Line
a desk lamp	Schedule C, Line 18
a mixed order of supplies and groceries	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
postage	Schedule C, Line 18

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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