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EquipmentFull Deduction

Camera Equipment

Deduct cameras, lenses, and video equipment used for content creation.

Tax Form

Schedule C, Line 22

Estimated Savings

$500-5,000/year

IRS Reference

Publication 946

Best for

YouTubeTikTokInstagram

Income Level

Just Starting (<$25k)Growing ($25k-$100k)Established ($100k+)

How It Works

Camera equipment is one of the most valuable deductions for content creators. Any camera, lens, or video equipment used primarily for your content creation business can be fully deducted. This includes DSLRs, mirrorless cameras, action cameras, webcams, and all associated accessories.

IRS Rules & Requirements

  • Equipment must be used primarily (more than 50%) for business purposes
  • You can deduct the full cost in the year of purchase using Section 179
  • Alternatively, depreciate over 5 years using MACRS
  • Keep receipts and document business use percentage
  • If used partially for personal, only deduct the business portion

Real Examples

A YouTuber buys a $2,500 Sony camera - fully deductible if used primarily for videos

A TikToker purchases a $400 ring light and phone mount setup - fully deductible

A streamer upgrades to a $1,200 webcam and capture card - fully deductible

Common Mistakes to Avoid

  • Not keeping receipts for equipment purchases
  • Deducting personal cameras never used for content
  • Forgetting to account for personal use percentage
  • Missing the Section 179 election for immediate deduction

Pro Tip

Take a photo of your equipment setup and document how you use each piece for content. This creates a paper trail if ever audited.

Related Deductions

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