Equipment Repairs & Maintenance
Deduct repairs and maintenance costs for cameras, computers, and other equipment.
Tax Form
Schedule C, Line 21 (Repairs and maintenance)
How It Works
Repairs and maintenance costs for equipment used in your content creation business are fully deductible in the year paid. This includes fixing cameras, replacing computer parts, cleaning equipment, and preventive maintenance. Unlike capital improvements that add value or extend useful life, repairs simply restore equipment to working condition.
IRS Rules & Requirements
- Repairs must be for equipment used in your business
- Must restore equipment to original working condition
- Capital improvements that extend useful life must be depreciated instead
- Keep receipts and document what was repaired
Real Examples
Camera sensor cleaning at $150 = fully deductible
Laptop screen replacement at $300 = fully deductible
Microphone cable replacement at $25 = fully deductible
Computer tune-up and virus removal at $100 = fully deductible
Common Mistakes to Avoid
- Confusing repairs (deductible) with improvements (must depreciate)
- Not keeping receipts for small repairs
- Forgetting to deduct shipping costs for repair services
Pro Tip
The IRS distinguishes between 'repairs' (restoring to working condition) and 'improvements' (adding value or extending life). A new battery is a repair; a major upgrade to a faster processor is an improvement that should be capitalized.
Related Deductions
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