Lighting Equipment
Ring lights, softboxes, LED panels, and studio lighting for content creation.
Tax Form
Schedule C, Line 22
Estimated Savings
$100-2,000/year
IRS Reference
Publication 946
Best for
Income Level
How It Works
Lighting equipment used for content creation is fully deductible as a business expense. This includes ring lights, softboxes, LED panels, key lights, fill lights, studio lighting kits, and any accessories like light stands, diffusers, or gels. Good lighting is essential for professional-quality content.
IRS Rules & Requirements
- Equipment must be used primarily (more than 50%) for business
- Can deduct full cost in year of purchase using Section 179
- Alternatively, depreciate over 5 years using MACRS
- Keep receipts and document business use
- If used partially for personal use, only deduct business portion
Real Examples
Ring light kit for $150 = fully deductible
Professional 3-point lighting setup for $800 = fully deductible
LED panel lights for streaming at $300 = fully deductible
Common Mistakes to Avoid
- Not keeping purchase receipts
- Forgetting to deduct replacement bulbs and accessories
- Not documenting business use percentage
Pro Tip
Bundle lighting purchases at year-end to maximize your Section 179 deduction if you have significant business income to offset.
Related Deductions
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