Office Supplies & Postage — United States Tax Rules

Deduct office supplies (Schedule C Line 22) and postage/shipping costs (Line 18) consumed in your business — track even small recurring purchases.

Claimable: Fully claimable · Tax authority: IRS (Internal Revenue Service)

IRS (Internal Revenue Service) Rules

• Office supplies are deductible on Schedule C Line 22 — these are consumable items used in your business operations.
• Deductible supplies: printer paper, ink cartridges, pens, notebooks, staples, folders, envelopes, sticky notes.
• Postage and shipping: stamps, FedEx/UPS/USPS fees for business mailings are deductible on Schedule C Line 18.
• NOT supplies: large items (printer, desk, chair) — these are equipment or furniture and should be depreciated or expensed via Section 179.
• De Minimis Safe Harbor: items costing $2,500 or less per item can be expensed immediately as office supplies, avoiding depreciation tracking.
• Supplies purchased in bulk but not fully used by year end: deduct only the amount consumed during the year, not the remaining inventory.
• Home office supplies used exclusively for business: 100% deductible. Supplies used for personal and business: deduct only business-use portion.

Limits

No annual dollar cap — all ordinary and necessary office supplies are 100% deductible. Items ≤$2,500 qualify for De Minimis Safe Harbor immediate deduction.

Worked Example

Emily, a freelance accountant, spends in 2025: printer paper and ink $185, business cards $85, postage for client correspondence $125, USB drives and cables $95, pens and stationery $55. Total: $545 on Schedule C Lines 18 and 22.

Record Keeping

• Keep receipts for office supply purchases from Staples, Amazon, or Office Depot
• Track postage and shipping costs for business correspondence
• Note the business purpose for any supplies above $50

Frequently Asked Questions

Can I deduct Amazon purchases as office supplies?

Yes — but only items that are genuinely used for your business. A laptop stand or HDMI cable for your home office is deductible as a supply (if under $2,500). Personal Amazon orders (household items, personal electronics) are not deductible. Keep order receipts and note the business purpose.