Business and rental property
Snow removal at a business location (office, retail store, warehouse) is a fully deductible operating expense. For rental properties, it's deductible on Schedule E. This includes:
- Professional snow plowing services
- Salt and ice melt products
- Snow removal equipment (shovels, snow blowers)
- Seasonal snow removal contracts
Personal home
Snow removal on your personal driveway and sidewalks is a personal expense. If you have a home office and use the regular method, you can deduct your business-use percentage. But for most people, the amount is too small to bother tracking.
IRS Reference
Snow removal is a maintenance expense. Business: Schedule C operating expense. Rental: Schedule E, Line 14 (Repairs).
Snow removal is a maintenance expense. Business: Schedule C operating expense. Rental: Schedule E, Line 14 (Repairs).
Track seasonal property costs
Hivebooks categorizes snow removal, landscaping, and other seasonal expenses by property.
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