Repairing a broken tool belongs on Line 21, repairs and maintenance.
Why line 21
Fixing a tool you own keeps it in ordinary efficient operating condition, which is the standard line 21 runs on, so the repair bill is deductible in the year you pay it. Replacing the tool changes the answer: you then have either a cheap consumable tool on line 22 or a durable asset recovered on Form 4562 and reported through line 13. Nothing about a repair bill being larger than the tool's current resale value pushes it off line 21, as long as the work restored the tool rather than bettering it.
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 repairing a broken tool lands on Line 21 without you sorting it.
Start for freeWhat repairing a broken tool is confused with
- Line 22, supplies
- Repairing the tool is line 21, while buying a cheap replacement tool that will not last long is supplies on line 22.
- Line 13, depreciation and section 179 expense deduction
- A repair is a current expense, but a replacement tool that lasts more than a year and costs more than the de minimis amount is a capital asset reaching line 13.
Examples that belong on line 21
- $85 to rewind the motor on a circular saw
- A $120 carburetor and chain repair on a chainsaw
- $60 to repair a pneumatic nailer
- A $240 hydraulic repair on a shop press
- $45 to replace the cord and plug on a bench grinder
What does not belong here
- The cost of a brand new tool, which is line 22 or line 13 depending on cost and life.
- A repair to a tool you only use on personal projects.
- An attachment that gives the tool a new capability, which is an adaptation and is capitalised.
- Repairs on borrowed or rented equipment the owner is responsible for.
The limit that applies
De minimis safe harbour: a taxpayer with no applicable financial statement can elect to expense items costing up to $2,500 per item or invoice, the figure in force for tax year 2026, which is often why a replacement tool never enters the asset list.
What to keep
Keep the repair invoice naming the tool, and a note of which tool in your list it belongs to. If you capitalised the tool, add the repair to that asset's file so the repair-versus-improvement history reads clearly.
Other expenses on line 21
| Expense | Line |
|---|---|
| a camera sensor clean | Schedule C, Line 21 |
| a laptop screen or battery replacement | Schedule C, Line 21 |
| an annual machinery service contract | Schedule C, Line 21 |
| an HVAC repair in a building you own | Schedule C, Line 21 |
| painting a rented studio | Schedule C, Line 21 |
| pest control | Schedule C, Line 21 |
| routine cleaning of business premises | Schedule C, Line 21 |
| servicing business equipment | Schedule C, Line 21 |
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 repairing a broken tool lands on Line 21 without you sorting it.
Start for free