Printer ink belongs on Line 18, office expense.
Why line 18
Ink and toner are consumed running the office, so they sit in office expense on line 18 with the rest of the overhead that keeps the admin side working. The test is what the printed output is for. Ink that prints your invoices, contracts and filing copies is line 18. Ink that is a direct input to something a customer buys, a print shop running a poster order for instance, is a cost of that work instead.
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 printer ink lands on Line 18 without you sorting it.
Start for freeWhat printer ink is confused with
- Line 22, supplies
- Line 22 is for supplies consumed doing the work you bill for, so a photographer's ink for client proof prints is line 22 while ink for printing your own invoices is line 18.
- Part III line 38, part iii line 38, materials and supplies
- If you carry inventory and the ink becomes physically part of a product you sell, its cost goes into Part III materials and supplies and reaches the return through cost of goods sold.
Examples that belong on line 18
- $68 HP 962XL ink multipack for the office printer
- $189 Brother TN760 toner twin pack
- $42 Canon PG-245 black cartridge bought at Staples
- $31 of label printer ink used for admin mail
What does not belong here
- The printer itself if it cost more than the de minimis safe harbor limit, which is depreciation on line 13.
- Ink that becomes part of a product a customer pays for, which belongs with cost of goods sold.
- Photo paper and ink for prints you sell at a market stall.
The limit that applies
Incidental office supplies can be deducted when bought rather than when used, as long as you do not keep an inventory of them and the timing does not distort income.
What to keep
Keep the itemised receipt or the card statement line with the vendor name, and note that the printer is the business printer. If one printer is shared with the household, deduct only the business share of the consumables.
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 |
| a work app subscription | 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 |
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 printer ink lands on Line 18 without you sorting it.
Start for free