Is Office Furniture & Desk Tax Deductible for Self-Employed? Yes — Here's How to Claim It
100%
Deductible
Line 13
Schedule C
Depreciation (Section 179)
Category
$200–$2,000
Typical cost
If you've purchased a desk, chair, or other office furniture for your home-based business or dedicated workspace, you can deduct the full cost. The IRS allows self-employed individuals and single-member LLCs to immediately expense office furniture through Section 179, rather than depreciating it over several years. This means you can reduce your taxable income in the year you buy the furniture.
Who qualifies?
Solo entrepreneurs, freelancers, self-employed professionals, and single-member LLC owners qualify if the furniture is used exclusively in a dedicated business space (not shared with personal use). The furniture must be new or used business property placed in service during your tax year.
How to claim it
- 1 Gather receipts and proof of purchase for all office furniture items (desks, chairs, filing cabinets, shelves, etc.) bought during the tax year.
- 2 Calculate the total cost of qualifying office furniture; Section 179 allows up to $1,160,000 in annual expensing (2023 limit, adjusted yearly).
- 3 Complete IRS Form 4562 (Depreciation and Amortization) and report the total deduction on Schedule C, Line 13 (Depreciation and Section 179 Expense).
Pro tip
If your office furniture cost exceeds $2,000, consider using Section 179 for high-value items (desk, ergonomic chair) and bonus depreciation for others to maximize your deduction in the current tax year and improve cash flow.
Source: IRS Publication 946: How To Depreciate Property
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