Where do I write off headphones for business expense?

[greghoward2003]

for a podcasting business

[JillS56]

It depends.   Do you own your own business?  or Are you a W-2 employee?  If you own your own business, then you just claim them on your business return as an equipment expense.   If you are a W-2 employee, you cannot claim the expense.   The Tax Cut and Jobs Act eliminated the ability to claim unreimbursed business expenses for a W-2 employee.   This elimination is for a period from 2018 through 2025.  

[greghoward2003]

Thx for the response. This is for my small business. The only issue is I am  unclear which category to place it from the options listed? It states items under $200 should be expensed. Would it go under "Other miscellaneous expenses"?

[PattiF]

Yes, this would go under "Other miscellaneous expenses". That is the best category for the headphones since they are not office expenses or supplies. Include a description with the cost that you enter.

[tianhongwei]

If over $200 for a microphone? Where to put?

[AmyC]

Materials and supplies that last over 1 year and cost more than $200 are normally depreciated. You want to go to the asset section and begin going through it. It will ask if you spent less than $2,500 and you will select yes - if you want to use the de minimis safe harbor for these expenses and write them off this year. 

Read about the de minimis safe harbor just to make sure you understand the rules. Keep all receipts for your business. I recommend digitally since paper deteriorates.

See: Tangible Property Regulations-Frequently Asked Questions

@tianhongwei