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fire blanket

TL;DR

The cost of a fire blanket can be deductible as a business expense if it is used to ensure the safety of a business environment, but it is not deductible if used for personal purposes.

Detailed Answer

A fire blanket is deductible as a business expense under IRC §162 if it is used to protect a business asset or ensure the safety of employees and clients in a business setting. For example, a restaurant owner can deduct the cost of fire blankets kept in the kitchen for safety compliance. However, if a fire blanket is purchased for personal use at home, it is not deductible. The expense must be ordinary and necessary for the business, and the blanket should be used in a business context. If the fire blanket is part of a larger safety equipment purchase, it may be part of a capital expense and subject to depreciation rules instead.

Where to Put It on the Tax Form

Schedule C, Line 27a for 'Other Expenses', or potentially as part of depreciation on Form 4562 if considered a capital expense.

Real World Example

A restaurant owner purchases fire blankets for $200 to comply with local fire safety regulations. This expense is recorded on Schedule C, Line 27a as an 'Other Expense' because it is necessary for the safety and operation of the business.

Audit Risk & Documentation Tips

The audit risk is moderate. To defend this deduction, keep receipts showing the purchase of the fire blanket and any related safety compliance documentation. Maintain records that demonstrate the business use of the fire blanket, such as safety inspection reports or compliance certificates.

IRS Reference

IRC §162, IRS Publication 535

Relevant Industries

RestaurantsManufacturingRetailConstruction

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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 24, 2026

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