Can You Write Off a Lawn Mower on Your Taxes?

Tax deductions can help reduce taxable income, but not all purchases qualify. Whether a lawn mower is deductible depends on its use. The IRS allows deductions for business-related equipment, but personal use complicates eligibility.

Understanding when a lawn mower qualifies requires examining business classification, depreciation rules, and proper documentation.

Classifying the Lawn Mower as a Business Asset

To qualify as a business asset, a lawn mower must be primarily used for income-generating activities. The IRS defines business assets as property used in a trade or business, including necessary equipment. Landscapers, lawn care businesses, and property managers who rely on mowing can typically deduct the cost.

Ownership and usage are key. If the mower is purchased under a business name and used exclusively for business, it is easier to justify as a deductible expense. Sole proprietors buying equipment with personal funds can still claim it, but they must prove it is not used for personal lawn care. Keeping the mower at a commercial property rather than a personal residence strengthens the argument.

Tangible property with a useful life beyond one year is considered a capital asset, meaning it must be depreciated rather than fully expensed in the year of purchase. Lawn mowers, typically used for multiple years, fall under this category.

Section 179 and Depreciation Options

Businesses purchasing equipment can either deduct the full cost upfront or spread it over time. Section 179 allows an immediate deduction for qualifying purchases, up to $1,220,000 in 2024, provided total equipment purchases do not exceed $3,050,000. This provision helps small businesses reduce taxable income in the year of purchase.

If Section 179 is not used, the cost must be deducted over time under the Modified Accelerated Cost Recovery System (MACRS). Lawn mowers typically fall under the five-year property category, meaning the cost is spread over that period. MACRS allows for accelerated depreciation, with larger deductions in the early years.

Bonus depreciation is another option, allowing businesses to deduct a large percentage of the asset’s cost in the first year. In 2024, the bonus depreciation rate is 60%, down from 80% in 2023. Unlike Section 179, bonus depreciation has no spending limits, making it useful for businesses with significant equipment purchases.

Mixed-Use Considerations

If a lawn mower is used for both business and personal purposes, only the business portion is deductible. The IRS requires a reasonable allocation based on actual usage, which can be measured by tracking hours of operation, square footage mowed for business, or the number of jobs completed. Without clear records, the IRS may disallow a deduction.

Maintaining a usage log is recommended. If a self-employed landscaper mows 30 client properties per month but also uses the mower for their own yard, they must determine the proportion of total use that is business-related. If 80% of mowing time is spent on paid jobs and 20% on personal lawn care, only 80% of the mower’s cost, maintenance, and fuel expenses may be deducted. This percentage must remain consistent across all related deductions.

Mixed-use assets are more likely to be scrutinized, especially if the business operates from a residence. The IRS may question whether a mower purchased under a business name is genuinely necessary for income-generating activities or primarily benefits personal property. Taxpayers should be prepared to justify business necessity, particularly if the mower is stored at home.

Documenting Expenses

Proper documentation is necessary to substantiate any deduction. The IRS requires taxpayers to maintain detailed records proving the purchase, ownership, and operational costs. Retaining the original receipt is essential, but additional supporting documents such as bank statements, credit card records, and invoices strengthen the legitimacy of the expense. If the mower was financed, loan agreements and payment records should also be preserved.

Beyond the initial purchase, ongoing expenses for maintenance, repairs, and fuel must be tracked. Itemized receipts for oil changes, blade replacements, and servicing costs ensure that all deductible expenses are well-supported. If the mower operates on gasoline, logging fuel purchases and recording usage specific to business activities prevents overstatement of expenses. For businesses employing workers to operate the equipment, payroll records detailing wages paid for mowing-related tasks can further substantiate the deduction.

Reporting Equipment Expenses on Tax Forms

Once a lawn mower is classified as a business asset and documented, the next step is reporting the expense on the appropriate tax forms. The specific form depends on the business structure and deduction method. Sole proprietors and single-member LLCs typically report equipment expenses on Schedule C (Profit or Loss from Business), while partnerships and corporations use Form 1065, Form 1120, or Form 1120-S.

If deducted under Section 179, the expense must be reported on Form 4562 (Depreciation and Amortization), detailing the election to expense the asset in the year of purchase. This form requires the cost, the date it was placed in service, and confirmation that it meets business-use requirements. For MACRS depreciation, the same form is used to outline the depreciation schedule. If bonus depreciation is claimed, it must also be disclosed on Form 4562.

For mixed-use assets, only the business portion of the expense should be reported. If 70% of the mower’s use is for business, only that percentage of the cost, depreciation, and related expenses should be included on tax forms. Misreporting personal expenses as business deductions can trigger IRS audits and penalties.

When You May Not Qualify for a Deduction

Not every lawn mower purchase qualifies for a tax deduction. The most common reason is personal use—if the mower is primarily used for maintaining a personal lawn, it does not meet the IRS definition of a business asset. Even if a homeowner occasionally mows a rental property or a side-business client’s yard, the IRS requires that the asset be used predominantly for business purposes.

Businesses that fail to maintain proper records or cannot substantiate the mower’s business necessity may also face disqualification. If an audit occurs and there is no clear documentation proving the mower’s role in income-generating activities, the IRS may reclassify the expense as personal. Additionally, if a business is structured as a hobby rather than a legitimate for-profit entity, deductions may be denied under hobby loss rules outlined in IRC Section 183, which limits deductions for activities not engaged in for profit.