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lamp

TL;DR

A lamp can be deductible as a business expense if it is used for business purposes in a home office or business location, but personal use lamps are not deductible.

Detailed Answer

A lamp is deductible if it is used in a space that is exclusively and regularly used for business, such as a home office or a commercial business location. For example, if a freelance graphic designer uses a lamp in their designated home office space, the cost of the lamp can be deducted as a business expense. However, if the lamp is used in a personal space or for personal purposes, it is not deductible. It is important to note that if the lamp is used in a home office, the home office must meet the IRS requirements of being used exclusively and regularly for business purposes. Additionally, if the lamp is part of a larger office setup, it may be included in the home office deduction calculation.

Where to Put It on the Tax Form

Schedule C, Line 18 (Office Expense) or Line 27a (Other Expenses), depending on the context of the expense.

Real World Example

A freelance writer who uses a lamp in their home office, which is a dedicated room used exclusively for writing and client meetings, can deduct the cost of the lamp as an office expense on their Schedule C.

Audit Risk & Documentation Tips

Moderate audit risk. Keep the purchase receipt and document the business use of the lamp. If part of a home office, maintain records that demonstrate the exclusive and regular use of the space for business purposes, such as a floor plan or photos of the office setup.

IRS Reference

IRS Publication 587 (Business Use of Your Home) and IRS Publication 535 (Business Expenses).

Relevant Industries

FreelancersConsultantsHome-Based BusinessesGraphic Designers

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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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