Is Office Furniture Tax Deductible for Your Business?

Yes, office furniture is generally tax deductible for self-employed individuals, freelancers, and small business owners. The IRS allows you to deduct ordinary and necessary business expenses, and office furniture typically qualifies when used for legitimate business purposes.

Key Rules for Deducting Office Furniture

Office furniture like desks, chairs, and filing cabinets used for business are fully deductible. Can be expensed immediately under Section 179 or De Minimis Safe Harbor (if under $2,500 per item).

Requirements to Claim This Deduction

• Must be used for business operations
• Can expense immediately or depreciate
• Keep purchase receipts

How to Document Office Furniture for Tax Purposes

Proper documentation is critical for any business deduction. For office furniture, you should:

• Keep all receipts and invoices showing the amount paid
• Record the date of the expense and the business purpose
• If mixed-use, maintain a log showing business vs. personal usage
• Store records for at least 3 years (7 years for major purchases)

Source: IRC § 179; Reg. § 1.263(a)-1(f). This information is for educational purposes only. Consult a qualified tax professional for advice specific to your situation.