Can I deduct an air conditioner, air filter and back pillow for my home office from my taxes for my business?

Question

I work at home, and I take the home office deduction. I have a separate room that is my regular office space used exclusively as an office, so that is not the question.

I'm just sure if these are particular items I would be able to deduct. I bought a back pillow from the chiropractor for my typing chair, and I need to buy an air filter for this horrible allergy season and an air conditioner for the home offfice. Are these expenses I can deduct since they will only be used in the home office? Do I need to depreciate them?

When depreciating, is there a minimum dollar amount? The back pillow was only 25 bucks. If I don't depreciate it, what category would that be?

Thanks for any information!! I have looked up a lot of info on this but I'm just not sure about these items.

As I said, my home office is my regular place of business. I do everything from here on the computer. That's it.

I think I read somewhere air conditioning is not applicable to Section 179. And I also don't know how the air filter would figure into that or if it's deductible.

Answer 1

I assume you qualify for the home office deduction.

A $25 pillow doesn't have to be depreciated, just deduct it from supplies or list it separately.

The air filter can be expensed using Section 179.

The air conditioning unit is specifically excluded from Section 179 treatment. You need to depreciate it over five years.

Answer 2

I recommend you start by reading IRS publication 587, Business Use of Your Home. Just because you use the room only for business, it may NOT qualify for the home office deduction. It must also be your PRIMARY place of business, or a place where you REGULARLY meet with customers.

The back pillow, if it is deductible would be an expense. The air conditioner would have to be depreciated over its useful life. It MAY qualify for a 179 deduction. This allows certain items that would normally be depreciated to be deducted in the year purchased.

Answer 3

The air conditioner makes use of the fan on the furance.It kicks around the air from the squiral cage that shops debree from each and every of the air ducting interior the abode.that's ideal to apply a filter out better then marv 7 whilst using the air conditioner.

Answer 4

You can deduct them if you can prove you need them for business purposes. If the Chiropractor said you needed the pillow for heath reasons then that one is easy. List it as an office supply. The a/c and filter would be harder. You need to justify the need for them other than comfort, such as health reasons. Those you would deprecate.

Answer 5

you can write these item off as business expenses, yes. as to depreciation - there is nothing there to depreciate. just take the whole amount and add it to next years return as an expense.
i hope this answers it.