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Business OperationsFull Deduction

Studio Rental

Hourly, daily, or monthly rental of professional studio space for content production.

Tax Form

Schedule C, Line 20b

Estimated Savings

$500-5,000/year

Best for

YouTubeTikTokInstagram

Income Level

Growing ($25k-$100k)Established ($100k+)

How It Works

Renting external studio space for professional content production is fully deductible. This includes hourly photo/video studio rentals, podcast recording studios, sound stages, and production spaces. Important: You generally cannot claim both studio rental AND a home office deduction for the same type of work - choose the one that benefits you more.

IRS Rules & Requirements

  • External studio rental is fully deductible as business rent
  • Cannot claim both studio rental AND home office for same work activities
  • Utility costs for rented studio are also deductible
  • Storage facility rental for equipment also qualifies
  • Keep rental agreements, invoices, and payment records

Real Examples

Photo/video studio rental at $100/hour × 30 hours = $3,000/year deduction

Podcast recording studio at $50/session × 50 sessions = $2,500/year deduction

Monthly production space at $800/month = $9,600/year deduction

Common Mistakes to Avoid

  • Claiming both studio rental and home office for same activities
  • Not keeping rental agreements and receipts
  • Forgetting to deduct equipment storage fees
  • Missing deduction for studio utilities if billed separately

Pro Tip

Compare the cost of studio rental vs. home office deduction. If your home studio is well-equipped and you film there regularly, home office might save more. But if you need professional space occasionally, studio rentals are often more economical.

Related Deductions

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