What's deductible?
- Camera bodies (DSLR, mirrorless, action cameras)
- Lenses
- Lighting equipment (studio lights, ring lights, LED panels)
- Tripods, gimbals, and stabilizers
- Memory cards and storage
- Camera bags and cases
- Editing software (Lightroom, Photoshop, Capture One)
- Printing and proofing costs
Business use percentage
If you use the camera for both business and personal photography, only deduct the business percentage. A wedding photographer who also takes family vacation photos might claim 80-90% business use. A restaurant owner who bought a camera mainly for menu photos might claim 70%.
Be honest and consistent with your estimate.
Example
You're a real estate agent. You buy a Sony A7 IV ($2,500) and a 24-70mm lens ($1,100). Business use: 85%.
Deduction: $3,600 × 85% = $3,060
IRS Reference
Camera equipment: Section 179 or de minimis safe harbor (under $2,500). Report on Schedule C. Form 4562 for Section 179 election.
Camera equipment: Section 179 or de minimis safe harbor (under $2,500). Report on Schedule C. Form 4562 for Section 179 election.
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