Can I Write This Off?

Can I write off office furniture?

TL;DR

Yes, you can write off office furniture as a business expense if it is used for business purposes.

Detailed Answer

Office furniture can be deducted as a business expense if it is used in a business setting. This deduction can be taken as a Section 179 expense, allowing you to deduct the full cost in the year the furniture is placed in service, or it can be depreciated over seven years. The furniture must be used more than 50% for business purposes to qualify. If used in a home office, the office must meet IRS requirements for a dedicated business space.

Where to Put It on the Tax Form

Report the deduction on Schedule C (Form 1040) for sole proprietors, or on the appropriate business tax form for other entities. Use Form 4562 for depreciation or Section 179 deduction.

Real World Example

A freelance graphic designer purchases a new desk and chair for their home office, which is used exclusively for business. They deduct the full cost using the Section 179 deduction.

Calculation Required

A calculation is required for this deduction.

If using Section 179, calculate the total cost of the furniture and ensure it does not exceed the annual limit for Section 179 deductions. If depreciating, calculate annual depreciation using the Modified Accelerated Cost Recovery System (MACRS) over a seven-year period.

Audit Risk & Documentation Tips

Keep receipts and documentation showing the purchase and business use of the furniture. Maintain records of the office layout and usage to substantiate the business purpose, especially if claiming a home office deduction. Be prepared to show that the office space is used regularly and exclusively for business.

IRS Reference

IRS Publication 946, How to Depreciate Property; IRS Section 179 Deduction

Relevant Industries

Small BusinessFreelancersConsultantsStartups

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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

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