What qualifies?
- Paper, notebooks, folders, binders
- Pens, markers, sticky notes
- Printer ink and toner
- Postage and shipping supplies
- Cleaning supplies for your business space
- Desk organizers and filing supplies
- Coffee, tea, and kitchen supplies for the office
- Batteries, light bulbs, and small maintenance items
Office supplies are consumable items. Equipment that lasts more than a year (desks, chairs, computers) is typically deducted under Section 179 or depreciated.
Supplies vs. equipment
The IRS draws a line between supplies (consumed quickly) and equipment (lasts more than a year):
- Supplies: Paper, ink, cleaning products → deduct immediately
- Equipment: Desk, chair, printer → Section 179 or depreciate
For small equipment under $2,500, the IRS has a de minimis safe harbor rule that lets you deduct it immediately instead of depreciating. A $200 desk lamp? Just deduct it as a supply.
IRS Reference
Office supplies are deductible under IRC Section 162. Report on Schedule C, Line 18 (Office expense). For the de minimis safe harbor, see IRS Regulation 1.263(a)-1(f).
Office supplies are deductible under IRC Section 162. Report on Schedule C, Line 18 (Office expense). For the de minimis safe harbor, see IRS Regulation 1.263(a)-1(f).
Auto-categorize supply purchases
Hivebooks recognizes charges from Staples, Amazon, and other retailers and categorizes them as supplies. One less thing to think about.
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