Vaccum

A vacuum cleaner is deductible as a business expense if it is used solely for maintaining a business space. For example, if a freelance graphic designer uses a vacuum to clean their dedicated home office, the expense can be deducted. However, if the vacuum is also used for personal household cleaning, only the portion of use attributable to the business is deductible. In such cases, the taxpayer must calculate the percentage of business use. This deduction is typically reported as an office expense or equipment purchase, depending on the cost and the taxpayer's accounting method. If the vacuum is a significant purchase, it may need to be capitalized and depreciated over time.