A camera and lenses belongs on Line 13, depreciation and section 179 expense deduction.
Why line 13
A camera body and its lenses are equipment with a life beyond one year, so they are capitalised and recovered on line 13 through Form 4562. A section 179 or bonus election can take the full business-use cost in year one, which is why a 3,000 dollar camera often shows up as a single large line 13 figure. Cheap consumables around the camera are a different story: a 40 dollar memory card or a 20 dollar lens cloth is an ordinary expense, not an asset, which is what the de minimis safe harbour is for.
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 a camera and lenses lands on Line 13 without you sorting it.
Start for freeWhat a camera and lenses is confused with
- Line 22, supplies
- Memory cards, batteries, gels and tape are supplies on line 22; bodies, lenses, lighting and tripods you will use for years are capital.
- Line 20a, rent or lease of vehicles, machinery and equipment
- A body or lens rented for a single shoot is equipment rent on line 20a, with no asset and no depreciation.
- Line 21, repairs and maintenance
- A sensor clean or a shutter replacement that keeps the camera working is repairs on line 21, not an addition to its basis.
Examples that belong on line 13
- A 3,400 dollar mirrorless body placed in service in March
- A 1,900 dollar fast prime lens used only for paid work
- A 700 dollar lighting kit for a home studio
- A 450 dollar tripod and fluid head
- A used body bought for 1,200 dollars from another photographer
What does not belong here
- Gear used mainly as a hobby with occasional paid jobs
- Memory cards and batteries, which are line 22
- Rented bodies and lenses, which are line 20a
- Editing subscriptions, which are line 18
The limit that applies
If gear is used partly for personal or recreational shooting, only the business share is recoverable, and a drop below mainly-business use in a later year can trigger recapture of a section 179 deduction.
What to keep
Keep the receipts, the date each item went into service and the business use percentage. If a body is also used for personal photography, keep enough of a shoot log to support the split.
Other expenses on line 13
| Expense | Line |
|---|---|
| a business sign | Schedule C, Line 13 |
| a desk and office chair | Schedule C, Line 13 |
| a laptop or computer | Schedule C, Line 13 |
| a laptop used 70 percent for work | Schedule C, Line 13 |
| a phone handset | Schedule C, Line 13 |
| a trailer | Schedule C, Line 13 |
| capital expenditures | Schedule C, Line 13 |
| commercial kitchen equipment | Schedule C, Line 13 |
| software bought outright | Schedule C, Line 13 |
| tools over a few hundred dollars | Schedule C, Line 13 |
Related lookups
- Where do job materials go on Schedule C?
- Where do car lease payments go on Schedule C?
- Where does a laptop repair 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 a camera and lenses lands on Line 13 without you sorting it.
Start for free