Can a business deduct light bulbs for its shop under "Repairs/Maintenance"?

danielle-51 · ‎February 19, 2023

It seems like it should count as a repair/maintenance deduction, but I wanted to make sure it did not have to be classified as a section 179 expense.

ErnieS0 · ‎February 19, 2023

Yes. You can deduct replacement lightbulbs are repair and maintenance. Lightbulbs would not be a depreciable asset. A depreciable asset qualifying for Section 179 is generally an asset used for generating income or profit.

Section 162 of the Internal Revenue Code (IRC) allows you to deduct all the ordinary and necessary expenses you incur during the taxable year in carrying on your trade or business, including the costs of certain materials, supplies, repairs, and maintenance.

See Tangible Property Regulations - Frequently Asked Questions.

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ErnieS0 · ‎February 19, 2023

Yes. You can deduct replacement lightbulbs are repair and maintenance. Lightbulbs would not be a depreciable asset. A depreciable asset qualifying for Section 179 is generally an asset used for generating income or profit.

Section 162 of the Internal Revenue Code (IRC) allows you to deduct all the ordinary and necessary expenses you incur during the taxable year in carrying on your trade or business, including the costs of certain materials, supplies, repairs, and maintenance.

See Tangible Property Regulations - Frequently Asked Questions.

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"