Can I Write This Off?space heater
TL;DR
A space heater can be deductible if it is used exclusively for business purposes, such as heating a home office. However, if used for personal comfort in a mixed-use area, it is not deductible.
Detailed Answer
Where to Put It on the Tax Form
Schedule C, Line 27a for 'Other Expenses', or as part of the home office deduction calculation on Form 8829 if applicable.
Real World Example
A freelance graphic designer who works from a dedicated home office purchases a $50 space heater to keep the office warm during the winter. Since the heater is used exclusively in the home office, the designer deducts the full cost on Schedule C as part of their home office expenses.
Calculation Required
A calculation is required for this deduction.
If the space heater is used in a home office, calculate the business-use percentage of the home by dividing the square footage of the office by the total square footage of the home. Apply this percentage to the cost of the heater if it is part of the overall home office deduction.
Audit Risk & Documentation Tips
Moderate audit risk. Keep receipts for the purchase of the space heater and maintain a log or documentation showing the heater's exclusive use in the business area. Photos of the setup or a floor plan showing the office space can also be helpful in case of an audit.
IRS Reference
IRS Publication 587 (Business Use of Your Home) and IRS Publication 535 (Business Expenses).
Relevant Industries
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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