Can I Write This Off?Can I write off a drone for real estate photography?
TL;DR
Yes, you can write off a drone used for real estate photography if it is used exclusively for business purposes.
Detailed Answer
Where to Put It on the Tax Form
Schedule C, Part II, Line 20 (Other Expenses) for sole proprietors or as a business expense on the appropriate form for other business entities.
Real World Example
A real estate photographer purchases a drone for $1,500 and uses it exclusively for capturing aerial shots of properties. The entire $1,500 can be deducted as a business expense on their Schedule C.
Calculation Required
A calculation is required for this deduction.
If the drone is used for both business and personal purposes, calculate the percentage of business use by dividing the time or usage for business by the total time or usage, then apply this percentage to the cost of the drone to determine the deductible amount.
Audit Risk & Documentation Tips
To minimize audit risk, keep detailed records of the drone's purchase, usage logs, and any related receipts. Maintain documentation that supports the business use of the drone, such as contracts or invoices for real estate photography services.
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 7, 2025