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New couch and loveseat

TL;DR

The purchase of a new couch and loveseat is generally not deductible unless it is used exclusively for business purposes, such as furnishing a client meeting area in a home office or business location.

Detailed Answer

To deduct the cost of a new couch and loveseat, the furniture must be used exclusively for business purposes. For example, if the furniture is placed in a designated office space within your home that is used regularly and exclusively for business, it may qualify as a business expense. However, if the furniture is used in a personal living space or for personal purposes, it is not deductible. The IRS requires that the space be used exclusively for business to qualify for a home office deduction. Additionally, if the furniture is used in a business location (such as a waiting area for clients), it can be deducted as a business expense. Depreciation rules may apply, allowing you to deduct the cost over several years.

Where to Put It on the Tax Form

Schedule C, Line 20b for depreciation if applicable, or Line 27a for other business expenses.

Real World Example

A freelance graphic designer who has a dedicated home office space can deduct the cost of a new couch and loveseat if they are used exclusively in the office for client meetings. If the couch and loveseat cost $1,200, they may be depreciated over several years using the Modified Accelerated Cost Recovery System (MACRS).

Calculation Required

A calculation is required for this deduction.

Calculate the business-use percentage by ensuring the furniture is used exclusively in a business space. If depreciating, use the MACRS to determine annual deductions. For example, if the furniture is $1,200, you might depreciate it over 7 years, resulting in an annual deduction of approximately $171.43.

Audit Risk & Documentation Tips

Audit risk is moderate. Keep detailed records including receipts, photos of the furniture in the business space, and a floor plan showing the exclusive business use. Maintain a log of client meetings held in the space to demonstrate its business purpose.

IRS Reference

IRS Publication 587 (Business Use of Your Home), IRS Publication 946 (How to Depreciate Property), IRC §162 (Trade or Business Expenses).

Relevant Industries

FreelancersConsultantsTherapistsInterior 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 4, 2026

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