Rental property
Pest control on rental property is a fully deductible rental expense. Termite treatment, rodent control, general pest spraying. Deduct it on Schedule E. If it's preventive maintenance, deduct it immediately. If it's treating an infestation that caused structural damage and you're repairing that damage, the repair portion might be an improvement (depreciated).
Business location
Pest control at your office, retail store, restaurant, or any business location is 100% deductible as a business expense on Schedule C.
Personal home
Pest control on your personal home is not deductible, even if you work from home. The exception: if you use the regular method for your home office deduction, you can deduct your business-use percentage of the pest control cost as part of your home office expenses.
Rental: IRS Publication 527. Business: Schedule C operating expense. Home office: IRS Publication 587.
Track property maintenance costs
Hivebooks categorizes pest control, repairs, and maintenance by property.
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