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Vaccum

TL;DR

The cost of a vacuum cleaner can be deductible if it is used exclusively for business purposes, such as cleaning a business office or workspace. Personal use of the vacuum would disqualify it from being fully deductible.

Detailed Answer

A vacuum cleaner is deductible as a business expense if it is used solely for maintaining a business space. For example, if a freelance graphic designer uses a vacuum to clean their dedicated home office, the expense can be deducted. However, if the vacuum is also used for personal household cleaning, only the portion of use attributable to the business is deductible. In such cases, the taxpayer must calculate the percentage of business use. This deduction is typically reported as an office expense or equipment purchase, depending on the cost and the taxpayer's accounting method. If the vacuum is a significant purchase, it may need to be capitalized and depreciated over time.

Where to Put It on the Tax Form

Schedule C, Line 18 (Office Expense) or Line 13 (Depreciation if applicable).

Real World Example

A freelance writer purchases a $200 vacuum cleaner to maintain their home office. They estimate that 50% of the vacuum's use is for cleaning the office. Therefore, they can deduct $100 as a business expense on their Schedule C.

Calculation Required

A calculation is required for this deduction.

Calculate the business use percentage by dividing the time or usage of the vacuum for business purposes by the total time or usage. Multiply the total cost of the vacuum by this percentage to determine the deductible amount.

Audit Risk & Documentation Tips

Moderate audit risk. Keep receipts of the purchase and maintain a log of business versus personal use to substantiate the deduction. Photographic evidence of the vacuum in the business space and a written statement of its use can also be helpful.

IRS Reference

IRS Publication 535, Business Expenses; IRS Publication 587, Business Use of Your Home.

Relevant Industries

FreelancersConsultantsSmall Business OwnersHome-Based Businesses

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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 November 21, 2025

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