Can i deduct lawncare for a home business?

[HelenaC · Accepted solution]

Yes, you may be able to take a deduction for lawn care. 

According to the Tax Court, sole proprietors who regularly meet clients in a home office can deduct part of the costs of landscaping the property. The deductible portion is based on the percentage of the home that is used for business. The Court also allowed a deduction for part of the costs of lawn care and driveway repairs.

You can also take deductions for utilities and services, such as electricity, gas, trash removal, and cleaning services, are primarily personal expenses. However, if you use part of your home for business, you can deduct the business part of these expenses. Generally, the business percentage for utilities is the same as the percentage of your home used for business. 

See IRS Publication 587 Business Use of Your Home for additional information.

[mariegilbertcpa]

Please name the court case.   Per 2018 587
Not deductible.
Examples:
Lawn care or painting
a room not used
for business.

[mariegilbertcpa]

Of course it is deductible for a rental property

[warriv]

mariegilbertcpa is correct, it's there in black and white in the 2018 version of 587. Perhaps it was allowed in the past, but it clearly says lawn care is not deductable, and it doesn't take a lot of imagination to guess why (e.g., someone with a MASSIVE lawn/ranch deducting a percentage of lawn care expenses). This is why we can't have nice things.

[mariegilbertcpa]

Langer V commissioner on lawn care is the only case I found that sided with the deduction.   If you are taking it, make sure you have documentation.  

[robwalker]

Hi Helena,

Could you please give me the Tax Court case citation?

Thanks so much.

Best regards, Rob

[Carl]

Any tax court citation prior to 2018 no longer counts. IRS Publication 587 was updated for 2018 in line with the tax law changes for 2018-2025. Take a look at the publication at https://www.irs.gov/pub/irs-pdf/p587.pdf on page 6, bottom of 2nd column. Clearly states that lawn care is not a deductible expense.

[dmertz]

This part of Pub 587 has remained unchanged (except for page layout) since Pub 587's introduction in 1994.  It refers to the nondeductibility of expenditures on parts of the home not involved in the business use and does not say that lawn care is universally nondeductible.  As far as I can tell, there is nothing in the text of the Tax Cuts and Jobs Act of 2017 that has any bearing on this.

[robwalker]

Hi Carl,

An IRS publication has virtually no legal authority whereas a Tax Court opinion does.  The same proscription on deducting lawn care  that appears in the 2018 edition has been in every Pub 587 at least back through 2000.  A Tax Court opinion trumps an IRS publication directive.

I hope Helena can provide me with the Tax Court cite.

Best regards, Rob