For home office expenses, I'm not sure what to include. I have read you can include everything from coffee to toilet paper but I am unsure what the everything is. What about snack items used during work and travel and cleaning products? I know drying c

[jrm36874791]

My husband works from home 100% of the time with travel to clients homes a couple days each week.

[AnnetteB · Accepted solution]

For a home office, the items you mentioned specifically would not necessarily be an expense. 

If the snacks are for your husband, then that is a personal expense, not a business expense.  Meals are allowed to be included when travelling away from the tax home for business purposes.  Travel to a client’s location within the same general metropolitan area does not count for that deduction.  Snacks provided to customers or clients would be a business deduction.

For the cleaning products, if they are reserved to be used exclusively in the office only, then it is a business deduction.  If the same products are used in other areas of the home, then it is not. 

When you are thinking about what kinds of expenses can be claimed for your home office, be sure that the item has an ordinary and necessary business use.  Just because it can be used in the office, it does not mean that it can be a deduction.  If something could also easily be used for personal purposes (such that it would have mixed use, both business and personal), then think twice before including it as a business expense. 

[skhutch]

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.

[ThomasM125]

No, you can't deduct snack items as office expenses since food is considered a meal and such is only deductible conditionally when consumed at a business meeting or when traveling away from your tax home.  Cleaning items can be deducted but only to the extent they are used in your home office. Any other office supply that is ordinary and necessary for your business is deductible if you qualify for a home office deduction.

You can deduct the cost of meals when on a business trip away overnight from your tax home, but the deduction is limited to 50% of the cost of the meal. Business meals may also be 50% deductible when a customer or client is present, even if not travelling away from your tax home.

Also, you can only deduct home office expenses in 2024 on your federal tax return if you are self-employed, the deduction is not allowed for salaried employees (where wages are reported on a W-2 form) except under very limited circumstances.

You can learn more about deducting home office expenses and business travel expenses from these articles.