Is a desk lamp line 18 or line 13?

Furniture and equipment over the de minimis limit, a $3,000 standing desk for example, is capitalised and recovered through depreciation on line 13 rather than expensed on line 18.

Is a desk lamp line 18 or line 22?

A lamp bought to light a product photography set is closer to line 22 supplies or to job equipment than to general office overhead.

Where does a desk lamp go on Schedule C? Line 18

Q: Where does a desk lamp go on Schedule C?

A desk lamp belongs on Line 18, office expense. A small desk item lasts longer than a year, so it is technically an asset, but a business without an applicable financial statement can elect the de minimis safe harbor and expense items under the limit as they are bought. Expensed that way, a lamp, a monitor arm or a laptop stand sits in office expense on line 18. Cross the limit, or decline the election, and the same purchase has to be capitalised and recovered on Form 4562 and line 13.

Short answer Schedule C, Line 18 Office expense

A desk lamp belongs on Line 18, office expense.

Why line 18

A small desk item lasts longer than a year, so it is technically an asset, but a business without an applicable financial statement can elect the de minimis safe harbor and expense items under the limit as they are bought. Expensed that way, a lamp, a monitor arm or a laptop stand sits in office expense on line 18. Cross the limit, or decline the election, and the same purchase has to be capitalised and recovered on Form 4562 and 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 a desk lamp lands on Line 18 without you sorting it.

Start for free

What a desk lamp is confused with

Line 13, depreciation and section 179 expense deduction: Furniture and equipment over the de minimis limit, a $3,000 standing desk for example, is capitalised and recovered through depreciation on line 13 rather than expensed on line 18.
Line 22, supplies: A lamp bought to light a product photography set is closer to line 22 supplies or to job equipment than to general office overhead.

Examples that belong on line 18

$48 LED desk lamp for the office desk
$32 monitor riser
$26 laptop stand
$19 cable tray fitted under the desk

What does not belong here

A $2,900 adjustable desk and chair set, which is over the safe harbor limit for the item.
Decor bought for the living room that the desk happens to face.
A whole office fit out invoiced as one job, where the invoice total rather than the item price is the test.

The limit that applies

For tax year 2026 the de minimis safe harbor limit is $2,500 per item or per invoice for a business without an applicable financial statement, and it has to be elected on a statement filed with the return.

What to keep

Keep the itemised receipt showing the price per item, because the de minimis test is applied per item or per invoice. Keep a copy of the safe harbor election statement with the return.

Other expenses on line 18

Expense	Line
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
office stationery	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.

Start for free