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Can I write off tools

TL;DR

Tools can generally be written off as a business expense if they are necessary and ordinary for your trade or business, but personal use is not deductible.

Detailed Answer

Tools are deductible as a business expense when they are used in the course of your trade or business. This includes tools that are essential for performing your job, such as a mechanic's wrenches or a carpenter's saws. However, if the tools are used for personal purposes, only the business-use portion is deductible. Additionally, if the tools have a useful life of more than one year, they may need to be depreciated rather than expensed immediately. For example, a freelance graphic designer can deduct the cost of a new drawing tablet used exclusively for client projects, while a contractor can deduct the cost of a new drill used on job sites.

Where to Put It on the Tax Form

Schedule C, Line 22 for Supplies or Line 13 for Depreciation if applicable.

Real World Example

A freelance photographer purchases a set of lenses costing $1,500, which are used exclusively for client shoots. The photographer can deduct the full $1,500 as a business expense on Schedule C, Line 22, assuming the lenses are not considered capital assets.

Audit Risk & Documentation Tips

Audit risk is moderate. Maintain receipts, invoices, and any documentation showing the business purpose of the tools. Keep a log of how and when the tools are used if they have both personal and business applications. For tools with a useful life over one year, retain depreciation schedules and records.

IRS Reference

IRS Publication 535, Business Expenses; IRS Publication 946, How to Depreciate Property.

Relevant Industries

ConstructionFreelancersMechanicsArtisans

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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 April 15, 2026

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