A work app subscription belongs on Line 18, office expense.
Why line 18
An app you pay for monthly or yearly and use in the business is a service for a period, so it is office expense on line 18 whether the charge came through the App Store, Google Play or the vendor directly. The billing channel does not change the line. Only the business share is deductible if the app is also a personal one.
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 work app subscription lands on Line 18 without you sorting it.
Start for freeWhat a work app subscription is confused with
- Line 8, advertising
- If the app purchase is marketing, a listing boost or a pack of ad credits bought inside an app, the spend is advertising on line 8 rather than office expense.
- not deductible, not deductible
- An app used mostly for personal life, a streaming or fitness subscription, is not deductible even if you open it between jobs.
Examples that belong on line 18
- $9.99 a month for a mileage tracking app
- $49.99 a year for a scanner app used for receipts
- $6.99 a month for a time tracking app on the work phone
- $79 a year for an invoicing app billed through the App Store
What does not belong here
- Streaming, music and gaming subscriptions on the same phone account.
- In app ad credits, which are advertising.
- The personal share of an app used both for work and at home.
The limit that applies
Only the business-use share of an app used for both work and personal life is deductible.
What to keep
Keep the App Store or Play receipts, which arrive by email and name the app and the period. A phone bill on its own does not show which app subscriptions are riding on it.
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 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 |
| 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 work app subscription lands on Line 18 without you sorting it.
Start for free