A desk and office chair belongs on Line 13, depreciation and section 179 expense deduction.
Why line 13
Desks, chairs, shelving and filing cabinets are furniture with a seven year recovery period, so they are capitalised and reach Schedule C on line 13, normally with a section 179 election that takes the cost in year one. A cheap chair can be expensed instead: the de minimis safe harbour lets a business without audited financial statements deduct items under a per-item dollar limit set by regulation, which has been 2,500 dollars per item or invoice since 2016, and that election puts the cost on line 18 as an office expense. Note that furniture is not part of the home office deduction, even when it sits in a home office, because it is your property rather than a cost of the space.
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 desk and office chair lands on Line 13 without you sorting it.
Start for freeWhat a desk and office chair is confused with
- Line 18, office expense
- If you elect the de minimis safe harbour and the item is under the per-item limit, deduct it on line 18 and leave it off the asset list.
- Line 30, line 30, business use of your home
- Rent, utilities and insurance for the space go through Form 8829 to line 30, while the furniture in that space is a separate asset on line 13.
- Line 20b, rent or lease of other business property
- Furniture you lease rather than buy is rent of business property on line 20b, with no depreciation.
Examples that belong on line 13
- A 1,600 dollar sit-stand desk and ergonomic chair for a dedicated office
- A 900 dollar conference table for a client meeting room
- A 450 dollar set of shelving for a studio, expensed under the safe harbour
- A 2,800 dollar fit-out of desks for two contractors
- A 300 dollar task chair bought in December
What does not belong here
- Furniture in a room you only occasionally work from, where business use is not established
- A dining table you also eat at
- Decor bought for a personal room
- Rent for the office itself, which is line 20b or Form 8829
The limit that applies
De minimis safe harbour versus capitalise is an election, not a judgement call made after the fact: it is made with the return and applies consistently to the year's purchases.
What to keep
Keep receipts with the date in service, and note the room and business use for anything in your home. If you took the safe harbour election, keep a written accounting policy and the invoice showing the per-item cost.
Other expenses on line 13
| Expense | Line |
|---|---|
| a business sign | Schedule C, Line 13 |
| a camera and lenses | Schedule C, Line 13 |
| a laptop or computer | 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
- Where does printer ink go on Schedule C?
- Can I deduct homeowners insurance for an office?
- Where does office rent 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 a desk and office chair lands on Line 13 without you sorting it.
Start for free