Can You Write Off a Coffee Machine for a Home Office?
Understand the tax requirements for deducting a home office coffee machine. This guide covers how work status and business use determine eligibility for a write-off.
The desire for a fresh cup of coffee while working from home often leads to questions about tax deductions. Many remote workers wonder if a coffee machine can be considered a business expense, but the rules governing these deductions are specific and depend on several factors beyond simply owning the equipment.
Core Requirements for Business Deductions
The primary standard the IRS applies to all business expenses is that an expense must be both “ordinary and necessary” to be deductible. An ordinary expense is one that is common and accepted in your particular trade or business. A necessary expense is one that is helpful and appropriate for your business; it does not have to be indispensable to qualify. Deducting items for a home office also hinges on meeting strict criteria for the office space itself. The IRS requires that you use a part of your home “exclusively and regularly” for your business.
The exclusive use test means a specific area of your home is used only for your trade or business, with no personal use. For example, a spare room used solely as an office qualifies, but working from your dining room table, which is also used for family meals, does not. The regular use test means you use the space on a continuous and ongoing basis for business. Your home office must also be your principal place of business, meaning it is the primary location where you conduct significant administrative or management activities. Meeting these core requirements for the home office is the first step before you can deduct associated costs.
Differentiating Employee and Self-Employed Status
The ability to deduct a coffee machine is heavily dependent on your employment classification. Following the passage of the Tax Cuts and Jobs Act (TCJA), employee rules changed significantly. For tax years 2018 through 2025, W-2 employees are unable to deduct unreimbursed employee expenses, including home office costs. This suspension of miscellaneous itemized deductions means that even if an employee meets the home office tests, they cannot claim a federal deduction for items like a coffee machine.
The rules are different for self-employed individuals, like independent contractors and freelancers, who report their business income and expenses on Schedule C (Form 1040). This group retains the ability to deduct qualifying business expenses, including those related to a home office.
For individuals with both W-2 income and self-employment activity, only the expenses related to the self-employment business are potentially deductible. You must maintain separate and clear records to substantiate that the expense is tied directly to the business activity and not the W-2 employment.
Methods for Deducting the Coffee Machine
For a self-employed individual who meets the home office requirements, the next step is to determine the correct accounting method. The treatment depends on whether the coffee machine is considered a current expense or a capital expense. Generally, assets with a useful life of more than one year must be capitalized and depreciated, but a specific provision offers a simpler route for lower-cost items.
The IRS provides a De Minimis Safe Harbor Election, which allows a business to immediately deduct inexpensive asset purchases. For taxpayers without an applicable financial statement (AFS), this safe harbor allows for the immediate expensing of items that cost $2,500 or less per item or per invoice. Since most home office coffee machines fall well below this threshold, electing this safe harbor is the most common method.
To use this election, you must attach a statement to your timely filed tax return. Ongoing costs associated with the coffee machine, such as coffee, filters, and pods, are considered routine office supplies and are generally 100% deductible as an ordinary and necessary business expense in the year they are purchased.
Claiming the Deduction on Your Tax Return
For a self-employed individual filing as a sole proprietor, business expenses are reported on Schedule C (Form 1040), “Profit or Loss from Business.” The cost of the coffee machine, if expensed under the de minimis safe harbor, would typically be included on the line for “Office Expenses” or potentially under “Other Expenses.” The cost of ongoing supplies like coffee and filters would also be reported on Schedule C, usually aggregated with other office supply costs.
If you use the actual expense method for your home office deduction, you will also need to file Form 8829, “Expenses for Business Use of Your Home.” However, the cost of a coffee machine is typically considered a direct business expense rather than a part of the home office calculation itself.