Is a laptop or computer line 13 or line 18?

A cheap machine expensed under the de minimis safe harbour, like a 300 dollar Chromebook, can sit on line 18 as an office expense instead of entering the asset list.

Is a laptop or computer line 13 or line 22?

Accessories that wear out, such as cables, mice and keyboards, are supplies on line 22 even when the laptop itself is capitalised.

Where does a laptop go on Schedule C? Line 13

Short answer Schedule C, Line 13 Depreciation and section 179 expense deduction

A laptop or computer belongs on Line 13, depreciation and section 179 expense deduction.

Why line 13

A laptop lasts longer than a year, so it is a capital asset and its cost reaches Schedule C on line 13 after being computed on Form 4562. Most sole proprietors elect section 179 or bonus depreciation and write off the full business-use cost in the year it was placed in service, which still lands on line 13 rather than on a supplies line. If you also use the machine personally, only the business use percentage is deductible, so a 2,000 dollar laptop used 70 percent for work gives you 1,400 dollars of basis to recover.

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 laptop or computer lands on Line 13 without you sorting it.

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What a laptop or computer is confused with

Line 18, office expense: A cheap machine expensed under the de minimis safe harbour, like a 300 dollar Chromebook, can sit on line 18 as an office expense instead of entering the asset list.
Line 22, supplies: Accessories that wear out, such as cables, mice and keyboards, are supplies on line 22 even when the laptop itself is capitalised.
Form 4562, form 4562, carried to schedule c line 13: The deduction is computed on Form 4562, so the laptop appears there with its cost and date in service and only the total shows on line 13.

Examples that belong on line 13

A 2,400 dollar MacBook Pro used entirely for client work, expensed under section 179
A 1,100 dollar Windows laptop used 60 percent for business, giving 660 dollars of basis
A 999 dollar iPad bought as a second work machine
A 1,800 dollar desktop workstation for video editing
A second laptop bought in December and placed in service that month

What does not belong here

The whole cost of a family computer used mostly for personal browsing
Software subscriptions running on the machine, which are line 18
A laptop bought for a child's schooling
The financed amount rather than the purchase price, since loan payments are not the deduction

The limit that applies

Computers are no longer listed property, so the strict listed property substantiation rules do not apply, but the business use percentage still limits the deduction.

What to keep

Keep the receipt, the date you started using it for business, and a note of the business use percentage with something behind it. For mixed-use machines, a simple log of work use for a representative period is far better than a round estimate.

Other expenses on line 13

Expense	Line
a business sign	Schedule C, Line 13
a camera and lenses	Schedule C, Line 13
a desk and office chair	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

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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