Checkmark iconCan I Write This Off?

Can I write off a mini fridge for my home office? Even if it’s an expensive smeg branded one

TL;DR

A mini fridge for a home office can be deductible if it is used exclusively for business purposes, but personal use can complicate the deduction eligibility.

Detailed Answer

The expense of a mini fridge for a home office can be deducted if it is used exclusively for business purposes, such as storing samples, client refreshments, or business-related supplies. If the fridge is used for personal purposes, the deduction may be disallowed or reduced. The IRS requires that the expense be both ordinary and necessary for your business. For example, a freelance graphic designer who entertains clients in their home office might justify the expense, while a remote employee without client interaction might not. The cost of the fridge, even if it is an expensive brand like Smeg, does not inherently disqualify it, but it must be reasonable and justifiable as a business expense.

Where to Put It on the Tax Form

Schedule C, Line 27a (Other Expenses) for sole proprietors and single-member LLCs.

Real World Example

A freelance graphic designer who regularly meets with clients in their home office purchases a Smeg mini fridge for $1,200 to store beverages and snacks exclusively for client meetings. They can deduct the full cost on Schedule C as it is an ordinary and necessary business expense.

Audit Risk & Documentation Tips

Audit risk is moderate. To defend this deduction, keep the purchase receipt, document the business purpose of the fridge, and maintain a log of how it is used for business. If audited, be prepared to demonstrate that the fridge is used exclusively for business purposes.

IRS Reference

IRS Publication 587 (Business Use of Your Home), IRC §162 (Trade or Business Expenses).

Relevant Industries

FreelancersConsultantsHome-Based Businesses

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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 February 27, 2026

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