desk

A desk is deductible as a business expense if it is used exclusively and regularly for business purposes. For home office use, the desk must be part of a dedicated space that qualifies as a home office under IRS rules, which require the space to be used regularly and exclusively for business. If the desk is used in a separate business location, it is generally deductible without the exclusive use requirement. However, if the desk is used for both personal and business purposes, only the business-use portion is deductible. For example, if a freelancer uses a desk in a home office that meets IRS criteria, the cost of the desk can be deducted. If the desk is used in a shared space, such as a living room, it may not qualify unless it meets the exclusive use test.