Can I write off a mini fridge for my home office? Even if it’s an expensive smeg branded one

The expense of a mini fridge for a home office can be deducted if it is used exclusively for business purposes, such as storing samples, client refreshments, or business-related supplies. If the fridge is used for personal purposes, the deduction may be disallowed or reduced. The IRS requires that the expense be both ordinary and necessary for your business. For example, a freelance graphic designer who entertains clients in their home office might justify the expense, while a remote employee without client interaction might not. The cost of the fridge, even if it is an expensive brand like Smeg, does not inherently disqualify it, but it must be reasonable and justifiable as a business expense.