Workshop machinery such as a 3D printer belongs on Form 4562, form 4562, carried to schedule c line 13.
Why form 4562
A printer, CNC machine or lathe is production machinery, so you do not deduct it directly on a Schedule C line. You list it on Form 4562 with its cost and date in service, elect section 179 or bonus depreciation or use the regular method, and the total crosses to Schedule C line 13. Filament, resin and tooling that get used up are a separate current expense, and if the machine makes goods you sell, those consumables may belong in Part III rather than line 22.
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 workshop machinery such as a 3D printer lands on Line 4562 without you sorting it.
Start for freeWhat workshop machinery such as a 3D printer is confused with
- Line 13, depreciation and section 179 expense deduction
- Line 13 shows only the total: the machine itself is listed on Form 4562, which is the form that has to be filed for the year you place it in service.
- Line 22, supplies
- Filament, resin, bits and nozzles are consumed within the year, so they are supplies on line 22 rather than part of the machine's cost.
- Line 20a, rent or lease of vehicles, machinery and equipment
- Machine time rented from a maker space or fabricator is equipment rent on line 20a, with no asset to depreciate.
Examples that belong on form 4562
- A 4,500 dollar resin printer placed in service in a prototyping business
- A 12,000 dollar CNC router for a cabinet shop, elected under section 179
- A 2,100 dollar laser cutter for a signage business
- A 6,800 dollar lathe bought for a machine shop
- A 900 dollar printer bought with an extended enclosure treated as one asset
What does not belong here
- Materials and consumables, which are line 22 or Part III
- Machine time bought from a shared workshop, which is line 20a
- A machine bought for a hobby with no business income
- The financing payments, since the deduction follows cost and placed-in-service date
The limit that applies
Section 179 is limited to your business income and to an annual dollar cap with a phase-out threshold, both set each year and indexed; bonus depreciation has its own annual percentage, so confirm both in the current Form 4562 instructions.
What to keep
Keep the invoice, the shipping or commissioning date that proves when it was placed in service, and the Form 4562 line for the asset. Keep the depreciation schedule forward, because a later sale or conversion needs the accumulated figure.
Other expenses on form 4562
| Expense | Line |
|---|---|
| a new roof on a business building | Form 4562 |
| a used machine bought second hand | Form 4562 |
| a website build | Form 4562 |
| a work van or truck | Form 4562 |
| buying a business vehicle | Form 4562 |
| expensing or capitalising a purchase | Form 4562 |
| improvements to a rented studio | Form 4562 |
| legal fees to buy property or defend title | Form 4562 |
| sales tax paid on a capital asset | Form 4562 |
Related lookups
- Where does capex go on Schedule C?
- Where do job materials go on Schedule C?
- Where do car lease payments 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 workshop machinery such as a 3D printer lands on Line 4562 without you sorting it.
Start for free