I disagree. You use, I assume, the Internet in other parts of your home. You may use your computer or laptop in other rooms. You can use many things for personal use, but that is the portion of your home office. For example, I use trash bags in my office and under my shredder. But, I also use them in my living area. I'm not a CPA or have any accounting credentials but I have been in business for sixty years and have had an office in my home most of that time. Of course, the IRS rules change a lot frequently. But I would welcome the opinion of an expert. The SunShelter sites says, "
- Office Supplies: Deductions can be claimed for office supplies that are used exclusively for your business. This includes items like stationery, printer ink, and even toilet paper.
- The balancemoney site says:
What Are Office Supplies?
Office supplies are the traditional office items, like pens, staplers, paper clips, USB thumb drives, and printer ink cartridges that get used up by employees. Also included in office supplies are:
- Record-keeping supplies, like invoices and sales receipts
- Janitorial and cleaning supplies
- Bathroom tissue
- Places to keep supplies, like fixing cabinets and storage lockers
- Paper plates, paper towels, and plastic utensils
- Beverages for the employee break room
The IRS also includes postage in office supplies, but large amounts of postage for shipping products are classified differently (in cost of goods sold, as described below).
I keep a roll of paper towels in my office and use it strictly in the office. So why should I not deduct it? It is not being used in the kitchen.
