Pest control belongs on Line 21, repairs and maintenance.
Why line 21
A pest control visit keeps the premises usable and changes nothing structural, so it is repairs and maintenance on line 21. A quarterly plan is also a clean example of the routine maintenance safe harbour: you reasonably expect to repeat it well inside the property's life, so the cost stays a current deduction however long you keep the contract. Where treatment comes with a larger job that rebuilds damaged structure, only the treatment stays on line 21 and the rebuild is capitalised.
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 pest control lands on Line 21 without you sorting it.
Start for freeWhat pest control is confused with
- Line 22, supplies
- Traps and bait you buy and set yourself are supplies on line 22, while paying a licensed operator to treat the premises is line 21.
- Line 30, line 30, business use of your home
- Treating a whole house that contains a home office is a home expense allocated on Form 8829 to line 30, not a full line 21 deduction.
- Form 4562, form 4562, carried to schedule c line 13
- The treatment is line 21, but replacing termite damaged joists and siding restores the structure and is recovered on Form 4562.
Examples that belong on line 21
- A $140 quarterly pest control visit at a bakery
- A $95 a month rodent control contract on a warehouse
- A $1,200 termite treatment on a building you own and use for the business
- A $260 one off wasp nest removal at a workshop
- A $380 annual inspection and treatment plan on a retail unit
What does not belong here
- Pest control at a home where only one room is a home office, which runs through line 30.
- Structural repairs to damage the pests caused, which are capitalised.
- Treatment at a rental property you do not use in your trade, which belongs on Schedule E.
- Bait and traps you buy yourself, which are line 22.
The limit that applies
Routine maintenance safe harbour: recurring treatment you expect to repeat more than once in a ten year period for a building stays a current deduction rather than an improvement.
What to keep
Keep the pest control invoices showing the address treated and the date, and the contract if you are on a plan. An address that matches your business premises is what separates this from a household bill.
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 |
| repairing a broken tool | Schedule C, Line 21 |
| routine cleaning of business premises | Schedule C, Line 21 |
| servicing business equipment | Schedule C, Line 21 |
Related lookups
- Where do job materials go on Schedule C?
- Can I deduct homeowners insurance for an office?
- Where does a website build 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 pest control lands on Line 21 without you sorting it.
Start for free