What's deductible?
- Microphones (USB or XLR)
- Audio interfaces and mixers
- Headphones and monitors
- Mic stands, boom arms, pop filters
- Acoustic treatment (foam panels, bass traps)
- Recording and editing software (Descript, Adobe Audition, Logic Pro)
- Hosting platform fees (Buzzsprout, Anchor, Libsyn)
- Music licensing fees
Business connection required
The podcast needs a business purpose. If you host a podcast about your industry to attract clients, that's business. If you podcast as a hobby about true crime with no revenue or business connection, it's personal.
Content creators who monetize through ads, sponsorships, or audience-building for their business are covered.
Example
You start a podcast to market your consulting business:
- Shure SM7B microphone: $399
- Focusrite audio interface: $179
- Headphones: $150
- Boom arm + pop filter: $80
- Descript subscription: $288/year
- Hosting: $144/year
Total deduction: $1,240
IRS Reference
Equipment under $2,500: de minimis safe harbor. Over $2,500: Section 179. Software subscriptions: ordinary business expense. Report on Schedule C.
Equipment under $2,500: de minimis safe harbor. Over $2,500: Section 179. Software subscriptions: ordinary business expense. Report on Schedule C.
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