Is office furniture like a desk or chair tax deductible?

Schedule C, line 22 (Supplies) or line 27a if expensed under the de minimis safe harbor; otherwise line 13 (Depreciation) via Form 4562.

Under the de minimis safe harbor, items costing $2,500 or less each can be deducted in the year you buy them. Most desks, chairs, monitors, and shelving qualify.

Furniture in a home office counts even if you use the simplified home office method, because that method replaces rent and utilities, not equipment.

If the furniture is also used personally, like a couch in a shared room, deduct only the business share, or nothing if business use is minor.

The receipt and a note of where it’s used.