How to deduct it
Office furniture is considered business equipment. You have a few options:
- De minimis safe harbor: Items under $2,500 can be expensed immediately. Most standing desks fall under this.
- Section 179: Deduct the full cost in the year of purchase, regardless of price.
- Depreciation: Spread the cost over 7 years (MACRS). Nobody does this for a desk, but it's technically an option.
Home office requirement
If the desk is in your home, you need a qualifying home office to deduct it. The desk must be in a space used regularly and exclusively for business. A standing desk in your living room where you sometimes check email doesn't qualify.
If the desk is at a business location (office, co-working space, retail shop), no home office requirement applies.
Example
You buy a $600 standing desk for your home office. Business use: 100% (dedicated office).
Deduction: $600 in the year of purchase under the de minimis safe harbor rule.
IRS Reference
Office furniture is deductible under IRC Section 179. For the de minimis safe harbor, see IRS Regulation 1.263(a)-1(f). Report on Schedule C.
Office furniture is deductible under IRC Section 179. For the de minimis safe harbor, see IRS Regulation 1.263(a)-1(f). Report on Schedule C.
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