space heater
Business Expensesfreelancersconsultantshome-based businessesremote workers
The cost of a space heater is deductible if it is used exclusively for a business purpose, such as heating a dedicated home office space. For example, if a freelancer uses a space heater solely in their home office, the expense can be deducted as a business expense. However, if the space heater is used in a mixed-use area, such as a living room that doubles as a workspace, the deduction is not allowed unless you can clearly allocate the business portion of its use. The IRS requires that the space must be used regularly and exclusively for business to qualify for a home office deduction. Additionally, if the space heater is used in a rented office space, it is fully deductible as a business expense.