Can I Write This Off?

Can I write off plumbing tools for a contractor?

TL;DR

Yes, a contractor can write off plumbing tools as a business expense if they are used for work purposes.

Detailed Answer

Plumbing tools can be deducted as a business expense if they are ordinary and necessary for the contractor's trade or business. These tools must be used directly in the contractor's work, and the cost must be reasonable. For example, if a plumber purchases a new wrench set specifically for use on job sites, this expense is deductible. However, personal use of the tools would not be deductible.

Where to Put It on the Tax Form

Schedule C (Form 1040), Part II, Line 22 (Supplies) or Line 27a (Other expenses)

Real World Example

A self-employed plumber buys a set of pipe wrenches for $300 to use on various plumbing jobs. This cost is recorded as a business expense on Schedule C, reducing the plumber's taxable income.

Calculation Required

A calculation is required for this deduction.

The total cost of the tools should be calculated and reported. If the tools are used for both personal and business purposes, only the business-use portion is deductible.

Audit Risk & Documentation Tips

To minimize audit risk, keep receipts, invoices, and a log of how the tools are used in the business. Maintain a clear distinction between personal and business use of the tools.

IRS Reference

IRS Publication 535, Business Expenses

Relevant Industries

ContractorsPlumbingConstructionSmall Business

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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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