Can freelancers deduct are airpods a business expense?
TL;DR
AirPods can be deducted as a business expense if they are used primarily for business purposes.
Detailed Answer
Where to Put It on the Tax Form
Schedule C, Line 27a (Other expenses)
Real World Example
A freelance graphic designer purchases AirPods to use primarily for client calls and listening to design tutorials. They determine that 80% of the use is for business, so they deduct 80% of the cost on their Schedule C.
Calculation Required
A calculation is required for this deduction.
Calculate the percentage of business use by dividing the time or usage for business by the total time or usage, then multiply this percentage by the total cost of the AirPods to determine the deductible amount.
Audit Risk & Documentation Tips
To minimize audit risk, keep a log of business use versus personal use and retain receipts and any documentation that supports the business necessity of the AirPods. Document the rationale for the percentage of business use claimed.
IRS Reference
IRS Publication 535, Business Expenses
Relevant Industries
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Disclaimer: This is for informational purposes only and should not be construed as tax or legal advice. Always consult your tax advisor.
Page created on July 15, 2025