I purchased original paintings for my therapy office. Can I deduct this expense? If so, under what category?

[Coleen3]

Duplicate question

[DanielV01 · Accepted solution]

Yes, these can be deducted, provided they are an ordinary and "necessary" business expense.  As long as the expense is a reasonable one (in other words, not a collectible art purchase that is an investment in disguise as an expense.)

[minddoc123]

Thank you! Under what category can art work be deducted for my office? I am self-employed.

[DanielV01]

Probably just "miscellaneous deduction" These are at the end and go into "other supplies".  Office deco isn't an official category, so this last category is kind of the catch-all for legitimate deductions that don't go anywhere else.

[DanielV01]

By the way, I meant to finish and say that no one wants to go into an undecorated therapy office.  So, it is a typical or "ordinary" expense, and is also a "necessary" one since it is for a legitimate business reason.

[minddoc123]

So helpful, thanks!

[DanielV01]

You are welcome.