Studio or workshop rent belongs on Line 20b, rent or lease of other business property.
Why line 20b
A studio, workshop or shop floor you rent is other business property, which is line 20b. 20a is reserved for vehicles, machinery and equipment, so the kiln inside the studio can be 20a while the studio itself is 20b. If the premises are partly living space, split the rent and deduct only the business portion.
On the printed form this is line 20b. Line 20 is the total of 20a and 20b, so a worksheet that reports one line 20 figure is adding the two together.
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 studio or workshop rent lands on Line 20b without you sorting it.
Start for freeWhat studio or workshop rent is confused with
- Line 20a, rent or lease of vehicles, machinery and equipment
- Equipment you lease to put inside the space, a kiln, a press or a compressor, is 20a, while the floor area you rent is 20b.
- Line 30, line 30, business use of your home
- A studio inside your own home is not 20b rent, it is a business use of home claim on line 30 and has to meet the regular and exclusive use test.
Examples that belong on line 20b
- $900 a month for a ceramics studio with a shared kiln room
- $1,400 a month for a woodworking shop in a light industrial park
- $650 a month for a photography studio on a rolling annual lease
- $300 a month for a bench slot rented two days a week
What does not belong here
- The living part of a live work unit.
- Equipment inside the studio that you lease, which is 20a.
- A deposit the landlord is holding.
What to keep
Keep the lease and the monthly invoices. For a live work space, keep the square footage figures behind the split so the business percentage is reproducible.
Other expenses on line 20b
| Expense | Line |
|---|---|
| a coworking membership | Schedule C, Line 20b |
| a storage unit rental | Schedule C, Line 20b |
| event or venue hire | Schedule C, Line 20b |
| office rent | Schedule C, Line 20b |
| warehouse rent | Schedule C, Line 20b |
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 studio or workshop rent lands on Line 20b without you sorting it.
Start for free