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power bank

TL;DR

A power bank can be a deductible expense if it is used for business purposes, such as charging devices needed for work. Personal use of the power bank is not deductible.

Detailed Answer

A power bank is deductible as a business expense when it is used to charge devices that are essential for conducting business activities. For example, if a freelancer uses a power bank to keep their phone or laptop charged while working remotely or traveling for business, the cost of the power bank can be deducted. However, if the power bank is used primarily for personal purposes, such as charging devices during leisure activities, it is not deductible. To qualify for the deduction, the power bank must be used more than 50% for business purposes. If used for both personal and business purposes, only the business-use portion is deductible.

Where to Put It on the Tax Form

Schedule C, Line 27a for 'Other Expenses'.

Real World Example

A freelance graphic designer purchases a $50 power bank to ensure their laptop stays charged during client meetings and while working in coffee shops. Since the power bank is used 80% for business, they can deduct $40 (80% of $50) on their Schedule C.

Calculation Required

A calculation is required for this deduction.

Calculate the business-use percentage by dividing the time or usage dedicated to business by the total time or usage. Multiply the cost of the power bank by this percentage to determine the deductible amount.

Audit Risk & Documentation Tips

Audit risk is moderate. Keep receipts for the purchase of the power bank and maintain a log or record of how often it is used for business purposes versus personal use. This documentation will support the business-use percentage claimed.

IRS Reference

IRS Pub 535, Business Expenses; IRC §162, Trade or Business Expenses.

Relevant Industries

FreelancersConsultantsRemote WorkersTraveling Salespeople

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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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