Routine cleaning of business premises belongs on Line 21, repairs and maintenance.
Why line 21
Routine cleaning keeps business premises in ordinary efficient operating condition, which is what line 21 covers, and the contract labor instructions tell you not to put a payment on line 11 when it is includible on line 21. So a recurring janitorial contract for a shop, studio or workshop sits naturally in repairs and maintenance. A single payment to an individual cleaner is often reported as contract labor on line 11 instead, and some filers itemise cleaning in Part V on line 27a; all three are accepted if you use one of them consistently year to year. What is not optional is the home case: cleaning a home office runs through Form 8829 and line 30.
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 routine cleaning of business premises lands on Line 21 without you sorting it.
Start for freeWhat routine cleaning of business premises is confused with
- Line 11, contract labor
- A payment to an individual cleaner is reportable as contract labor on line 11, but line 11 defers to line 21 where the service is upkeep of the premises, so pick one line and stay there.
- Line 30, line 30, business use of your home
- If the space being cleaned is inside your home, there is no line 21 deduction and the cost enters the home office calculation on line 30.
- Line 22, supplies
- Mops, bags and chemicals you buy and use yourself are supplies on line 22, while paying someone to clean is a service.
Examples that belong on line 21
- A $420 a month janitorial contract on a 1,800 square foot shop
- A $95 per visit weekly clean of a leased studio
- A $650 deep clean of a workshop before an open day
- A $240 a month contract covering restrooms and front of house
- A $130 monthly window cleaning round on a retail unit
What does not belong here
- Cleaning the part of your home you do not use for business, which is personal.
- Home office cleaning, which flows through Form 8829 to line 30.
- Cleaning supplies you buy yourself, which are line 22.
- Dry cleaning your own clothes, which is personal unless the clothing is a required uniform.
What to keep
Keep the cleaning contract or the monthly invoices and proof of payment, plus a W-9 for an individual cleaner. If the space is in your home, keep the square footage calculation instead, because the deduction runs through Form 8829.
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 |
| repairing a broken tool | Schedule C, Line 21 |
| servicing business equipment | Schedule C, Line 21 |
Related lookups
- Where do subcontractors go on Schedule C?
- Can I deduct homeowners insurance for an office?
- Where do job materials go on Schedule C?
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 routine cleaning of business premises lands on Line 21 without you sorting it.
Start for free