Is a hot-desk day pass line 27a or line 20b?

If the passes are really a standing arrangement, a bundle used every week all year, the substance is a membership and it belongs on 20b.

Is a hot-desk day pass line 27a or line 24a?

A day pass bought away from home on a business trip is part of the cost of that trip and can be reported with travel on line 24a.

Where does a hot-desk day pass go on Sch C? Line 27a

Q: Where does a hot-desk day pass go on Sch C?

A hot-desk day pass belongs on Line 27a, other expenses. A day pass is not a lease. You buy access for a day with no continuing right to the space, so it does not sit naturally in rent of business property, and the usual treatment is to itemise it in Part V under a heading such as workspace day passes and carry the total to line 27a. A recurring membership with a desk you can rely on is the other case, and that is rent on 20b. A pass bought in another city during a trip can instead ride with the travel cost on line 24a.

Short answer Schedule C, Line 27a Other expenses (itemised in Part V)

A hot-desk day pass belongs on Line 27a, other expenses.

Why line 27a

A day pass is not a lease. You buy access for a day with no continuing right to the space, so it does not sit naturally in rent of business property, and the usual treatment is to itemise it in Part V under a heading such as workspace day passes and carry the total to line 27a. A recurring membership with a desk you can rely on is the other case, and that is rent on 20b. A pass bought in another city during a trip can instead ride with the travel cost on line 24a.

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 hot-desk day pass lands on Line 27a without you sorting it.

Start for free

What a hot-desk day pass is confused with

Line 20b, rent or lease of other business property: If the passes are really a standing arrangement, a bundle used every week all year, the substance is a membership and it belongs on 20b.
Line 24a, travel: A day pass bought away from home on a business trip is part of the cost of that trip and can be reported with travel on line 24a.
Line 18, office expense: Printing, lockers and coffee bought at the space are not access to the space, so they fall out of this line entirely.

Examples that belong on line 27a

$35 for one day at a coworking space between client meetings
$29 day pass at an airport workspace during a layover
$150 for a five pass bundle used over three months
$45 for a meeting room booked by the hour for one client session

What does not belong here

A monthly membership, which is rent on 20b.
Lunch and coffee bought at the space, which is a meal.
A day pass bought for personal use on a weekend away.

What to keep

Keep the booking confirmations, which show the date and the location, and note the business purpose for each one. These are small amounts that look like personal spending without that note.

Other expenses on line 27a

Expense	Line
a background check	Schedule C, Line 27a
a branded gift for a client	Schedule C, Line 27a
a business coach	Schedule C, Line 27a
a conference registration fee	Schedule C, Line 27a
a payroll service	Schedule C, Line 27a
a professional certification renewal	Schedule C, Line 27a
a stock photo license	Schedule C, Line 27a
a telephone answering service	Schedule C, Line 27a
a trade show booth fee	Schedule C, Line 27a
a translation service	Schedule C, Line 27a
an online course	Schedule C, Line 27a
bank fees	Schedule C, Line 27a

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