Can I write off office cleaning services?

Office cleaning services are deductible as a business expense if they are directly related to the maintenance of a business space. This applies to both traditional office spaces and home offices, provided the home office meets the IRS criteria for being used regularly and exclusively for business purposes. For example, if you rent an office space and hire a cleaning service to maintain it, this cost is deductible. However, if the cleaning service is for a personal residence that does not qualify as a home office, it is not deductible.