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storage shelf

TL;DR

The cost of a storage shelf can generally be deducted as a business expense if it is used exclusively for business purposes. However, if it is used for both personal and business purposes, only the business-use portion is deductible.

Detailed Answer

A storage shelf is deductible as a business expense if it is used to store business-related items such as inventory, supplies, or equipment. For example, a freelance photographer who uses a shelf to store camera equipment can deduct the cost as a business expense. However, if the shelf is used for both personal and business items, only the portion used for business is deductible. This requires an allocation based on the percentage of business use. The shelf must be ordinary and necessary for the business, as per IRS guidelines. If the shelf is a capital asset, it may need to be depreciated over its useful life rather than deducted in a single year.

Where to Put It on the Tax Form

Schedule C, Line 22 for Supplies or Line 13 for Depreciation if applicable.

Real World Example

A freelance graphic designer purchases a $200 storage shelf to organize design tools and client files in her home office. She uses the shelf exclusively for business, so she deducts the full cost on Schedule C, Line 22.

Audit Risk & Documentation Tips

The audit risk is moderate. Keep receipts and document the business purpose of the shelf. If claiming partial business use, maintain a log or photographic evidence showing the business items stored. If depreciating, keep records of the purchase date, cost, and depreciation schedule.

IRS Reference

IRS Publication 535, Business Expenses; IRS Publication 946, How to Depreciate Property.

Relevant Industries

FreelancersRetailersPhotographersConsultantsCraftspeople

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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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