Is printer paper line 18 or line 22?

Paper consumed doing billable work, a draughtsman's plot paper for a client drawing, is line 22 supplies, while blank stock for your own paperwork is line 18.

Is printer paper line 18 or part iii line 38?

Paper and card that end up inside a product you sell go into Part III materials and supplies, not office expense.

Where does printer paper go on Schedule C? Line 18

Q: Where does printer paper go on Schedule C?

Printer paper belongs on Line 18, office expense. Paper and envelopes are bought to run the administration of the business rather than to be sold, which puts them in office expense on line 18. The deciding question is whether the paper leaves the business as part of something a customer paid for. Blank stock you print invoices and letters on is line 18. Card stock a stationery maker turns into the product on her shop page is a material cost.

Short answer Schedule C, Line 18 Office expense

Printer paper belongs on Line 18, office expense.

Why line 18

Paper and envelopes are bought to run the administration of the business rather than to be sold, which puts them in office expense on line 18. The deciding question is whether the paper leaves the business as part of something a customer paid for. Blank stock you print invoices and letters on is line 18. Card stock a stationery maker turns into the product on her shop page is a material cost.

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 paper lands on Line 18 without you sorting it.

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What printer paper is confused with

Line 22, supplies: Paper consumed doing billable work, a draughtsman's plot paper for a client drawing, is line 22 supplies, while blank stock for your own paperwork is line 18.
Part III line 38, part iii line 38, materials and supplies: Paper and card that end up inside a product you sell go into Part III materials and supplies, not office expense.

Examples that belong on line 18

$44 case of ten reams of Hammermill copy paper
$18 box of 500 number 10 window envelopes for mailing invoices
$26 pack of letterhead stock from Office Depot
$12 of padded mailers kept for returning signed contracts

What does not belong here

Paper and card stock that becomes a product you sell, which is a cost of goods sold item.
Shipping boxes and mailers used to send out customer orders, which belong with the cost of the sale.
A print run a commercial printer produces for a client job, which is a job cost rather than your own office paper.

What to keep

Keep the store receipt or the online order confirmation. A statement line that only reads Office Depot with an amount is weak on its own, so pair it with the itemised receipt on larger bulk buys.

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.

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