Are equipment and furniture tax deductible?
Yes. A camera, tools, a desk or a chair bought for the business is deductible, usually all in the year you buy it.
The rule
Things that last, cameras, lenses, tools, instruments, a desk, a chair, shelving, are deducted the same way as a computer. At $2,500 or less per item, the de minimis safe harbor lets you expense them. Above that, Section 179 or 100% bonus depreciation usually lets you take the whole cost this year.
A desk and chair for your office are deductible whether or not you claim the home office itself. What matters is that they are used for the business.
If you also use something personally, deduct only the business share.
A $389 lens for a photographer is deductible in full this year.
Priced at 36¢ on the dollar, the rate of a $95,000 sole proprietor in California. Work out yours.
- Where it goes
- Schedule C line 22 or 18 under $2,500; line 13, depreciation, above it
- What to keep
- Receipts, and for anything expensive, when you started using it for the business.
Checked on September 25, 2026 against Publication 946, How to Depreciate Property and Instructions for Schedule C. An estimate for your records, not tax advice.
By the kind of work
What else each of these can deduct, and what they tend to miss.
See it on every receipt.
Snap it and Reimburse files it on the right Schedule C line, takes the deductible share and shows what it puts back.