A paper shredder belongs on Line 18, office expense.
Why line 18
A desktop shredder is office equipment bought to run the admin side, and at normal prices it is expensed under the de minimis safe harbor and reported on line 18. A heavy commercial unit costing more than the safe harbor limit has to be capitalised and depreciated instead. A shredding service that empties a locked bin every month is not equipment at all, it is a recurring service, and it also sits on line 18.
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 paper shredder lands on Line 18 without you sorting it.
Start for freeWhat a paper shredder is confused with
- Line 13, depreciation and section 179 expense deduction
- A shredder priced above the de minimis safe harbor limit is an asset recovered on Form 4562 and line 13, while one under the limit can be expensed on line 18.
- Line 20a, rent or lease of vehicles, machinery and equipment
- Renting the machine rather than buying it, a leased industrial shredder for instance, is equipment rent on line 20a.
Examples that belong on line 18
- $129 Fellowes cross-cut shredder for the office
- $89 desktop shredder bought at Costco
- $45 a month for a locked shred bin collection
- $3,400 industrial shredder for a records business, which is capitalised
What does not belong here
- A high priced commercial shredder expensed in full when the safe harbor limit does not reach it.
- A shredder bought to clear out the family's old paperwork.
- A shredding bill a client reimburses, where the reimbursement also belongs in gross receipts.
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.
What to keep
Keep the purchase receipt showing the item price for the safe harbor test, and the service invoices for a recurring shred bin.
Other expenses on line 18
| Expense | Line |
|---|---|
| a desk lamp | Schedule C, Line 18 |
| a mixed order of supplies and groceries | 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.
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 paper shredder lands on Line 18 without you sorting it.
Start for free