Can I Write Off My Home Office Furniture?

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Setting up a productive home office requires the right furniture—desks, chairs, filing cabinets, and storage solutions. If you’re self-employed or run a small business from home, you may be wondering whether you can deduct the cost of this furniture on your taxes. The answer is yes, but there are specific IRS rules about how to claim these deductions and when furniture qualifies as a legitimate business expense.

Who Can Deduct Home Office Furniture?

Self-employed individuals, freelancers, independent contractors, and small business owners who maintain a qualifying home office can deduct furniture purchases used exclusively for business purposes. This means the furniture must be located in your dedicated home office space and used solely for work-related activities.

W-2 employees working remotely cannot deduct home office furniture on their federal tax returns. The Tax Cuts and Jobs Act eliminated unreimbursed employee expense deductions for tax years 2018 through 2025.

To qualify for any home office furniture deduction, you must first meet the IRS requirements for claiming a home office deduction, which includes using a specific area of your home regularly and exclusively for business.

What Home Office Furniture Is Deductible?

Deductible home office furniture includes any furniture used exclusively in your home office workspace:

Office desks and work tables used for business activities like computer work, paperwork, or client consultations qualify as deductible expenses. Standing desks and desk converters also qualify if used for business.

Office chairs, including ergonomic chairs, desk chairs, and guest seating for client meetings in your home office, are deductible when used exclusively for business purposes.

Filing cabinets, bookcases, and shelving units used to store business documents, supplies, or inventory can be deducted as home office furniture expenses.

Storage solutions like credenzas, cabinet systems, and organizational furniture used exclusively for business materials qualify for deduction.

Conference tables and meeting furniture used for business meetings with clients, partners, or employees in your home office are deductible business expenses.

How to Deduct Home Office Furniture: Section 179 vs. Depreciation

You have two main options for deducting home office furniture costs:

Section 179 Deduction allows you to deduct the full cost of qualifying furniture in the year you purchase it, up to certain limits. For 2025, the Section 179 deduction limit is over $1 million for qualifying property. This immediate expensing option is ideal for most small business owners because you get the full tax benefit in the purchase year rather than spreading it over several years.

Depreciation spreads the deduction over the furniture’s useful life, which the IRS determines is seven years for office furniture. Each year, you deduct a portion of the furniture’s cost. This method is typically used for very expensive purchases or when Section 179 limits are exceeded.

Most small business owners choose Section 179 because it provides immediate tax relief and simplifies record-keeping. However, if your business has little or no profit in the purchase year, depreciation might allow you to carry deductions forward to more profitable years.

What Furniture Costs Can You Deduct?

You can deduct the purchase price of the furniture itself, plus related costs like:

∙ Delivery and shipping fees

∙ Assembly costs if you hired someone to put furniture together

∙ Sales tax paid on furniture purchases

You cannot deduct the cost of furniture used partially for personal use. If you work at your dining room table that’s also used for family meals, that table is not deductible. The exclusive business use requirement is strict.

Documentation Requirements

The IRS requires proper documentation for furniture deductions. Keep records of:

∙ Purchase receipts showing the date, vendor, and amount paid

∙ Photos of the furniture in your dedicated home office space

∙ Proof of payment (credit card statements, canceled checks, bank records)

∙ Assembly or delivery invoices if applicable

If you’re audited, you’ll need to demonstrate that the furniture was purchased for and used exclusively in your qualifying home office. Strong documentation protects your deduction.

What About Used or Previously Owned Furniture?

If you already owned furniture before starting your home business, you can’t suddenly start deducting it. The IRS allows deductions for furniture purchased specifically for business use, not for converting personal furniture to business use.

However, if you purchase used furniture from someone else specifically for your home office, you can deduct that cost just like new furniture, as long as it meets the exclusive business use requirement.

Furniture vs. Office Equipment

Don’t confuse office furniture with office equipment. While both are deductible, they’re categorized differently:

∙ Furniture includes desks, chairs, tables, filing cabinets, and shelving

∙ Equipment includes computers, printers, phones, and other electronic devices

Equipment often has different depreciation schedules and may qualify for different tax treatment, so track these purchases separately.

Common Mistakes to Avoid

The biggest mistake is claiming furniture that’s used for both business and personal purposes. If your home office desk also serves as the family homework station, it doesn’t qualify for a business deduction.

Another common error is failing to meet the basic home office deduction requirements before claiming furniture expenses. You must have a dedicated space that meets IRS standards—furniture deductions are secondary to qualifying for the home office deduction itself.

Don’t forget to reduce your deduction if you later convert furniture from business to personal use. If you close your home office and move your desk to another room for personal use, you may need to recapture some of the deduction.

Bottom Line

Home office furniture is fully deductible for self-employed individuals who maintain a qualifying home office and use the furniture exclusively for business purposes. Section 179 allows you to deduct the full cost in the purchase year, providing immediate tax savings. Keep detailed records of purchases and ensure your furniture is located in and used exclusively for your dedicated home office space. For personalized advice on maximizing your furniture deductions, consult with a qualified tax professional.