Which Office Expenses Go on Schedule C Line 18

Schedule C is the tax form you fill out for your business. You put the office supplies and postage you buy for your business on line 18, which the form calls "Office expense." That includes paper, ink, pens, and stamps, and you write off the full cost.

What goes on Schedule C line 18

  • Printer paper, notebooks, and notepads
  • Pens, pencils, highlighters, and markers
  • Printer ink and toner
  • Envelopes, stamps, and postage
  • Folders, binders, and labels
  • Staples, tape, paper clips, and sticky notes

What goes on a different line of Schedule C

  • A computer, printer, desk, or chairPart V, Other expenses, or line 13
  • Software subscriptions, like Zoom or QuickBooksPart V, Other expenses
  • Your business phone billLine 25
  • Bank fees on your business accountPart V, Other expenses
  • Cleaning supplies and job materialsLine 22
  • Your home officeLine 30

Part V is the "Other expenses" list at the end of Schedule C. Its total goes on line 27b.

Why these go on other lines of Schedule C

Updated by Doug, owner of Shoeboxed. Rules from the IRS Schedule C instructions.

5 office expenses that go on a different line of Schedule C

Where these go on Schedule C, Part II, "Expenses"

A simple drawing of the 2026 form. The lines this page talks about are in blue.

  1. 8 Advertising
  2. 9 Car and truck expenses
  3. 10 Commissions and fees
  4. 11 Contract labor
  5. 12 Depletion
  6. 13 Depreciation and section 179 expense deduction A computer or desk that cost more than $2,500
  7. 14 Employee benefit programs
  8. 15 Insurance (other than health)
  9. 16a Interest, mortgage
  10. 16b Interest, vehicle loan
  11. 16c Interest, other
  12. 17 Legal and professional services
  1. 18 Office expense Paper, ink, pens, stamps, and postage
  2. 19 Pension and profit-sharing plans
  3. 20a Rent or lease, vehicles, machinery, and equipment
  4. 20b Rent or lease, other business property
  5. 21 Repairs and maintenance
  6. 22 Supplies Cleaning supplies and job materials
  7. 23 Taxes and licenses
  8. 24a Travel
  9. 24b Deductible meals
  10. 25 Utilities Your business phone bill
  11. 26 Wages
  12. 27a Energy efficient commercial buildings deduction
  13. 27b Other expenses (the total from Part V) Software, bank fees, and equipment of $2,500 or less
  1. 30 Expenses for business use of your home Your home office
Part V, "Other expenses," is on page 2 of Schedule C. You list each cost there, and the total goes on line 27b. Line names from the IRS 2026 Schedule C.

A computer, printer, desk, or chair

These last more than a year, so the IRS counts them as equipment. If one cost $2,500 or less, you can write off the full cost the year you buy it with the IRS "de minimis" rule. Your tax preparer chooses that rule on your tax return, you record the item as an expense in your books, and it goes in Part V, "Other expenses." Above $2,500, it goes on line 13. There you either spread the write-off over several years, which the IRS calls depreciation, or write off the full cost with a section 179 deduction. Your tax preparer can tell you which one fits.

Software subscriptions, like Zoom, Adobe, or QuickBooks

The IRS puts software you pay for by the month or year in Part V, "Other expenses." Software you buy outright usually gets written off over several years instead.

Your business phone bill

The IRS puts phone service on line 25, "Utilities." If you use one cell phone for both work and home, you write off only the business share of the bill. For a home landline, skip the base rate of the first line into your home, and write off the extra business costs, like a second line.

Bank fees on your business account

Monthly fees, wire fees, and other charges on your business bank account go in Part V, "Other expenses," with the business costs that fit none of the other lines.

Your home office

Your paper and ink stay on line 18. The room you work in is its own write-off on line 30, if you use it regularly and only for your business. See what yours is worth with our home office deduction calculator.

The difference between office expense on line 18 and supplies on line 22

Line 18, "Office expense," is for office supplies and postage, like paper, ink, and stamps. Line 22, "Supplies," is for the materials and supplies you use up doing your work, like cleaning supplies, paper towels, and job materials.

The IRS lets you write off line 22 supplies as you use them up during the year. If you sell products, or charge customers for materials, ask your tax preparer about cost of goods sold in Part III.

How five office purchases add up on Schedule C line 18 and Part V

Say you run a one-person business from home, and in March you buy these five things for it. The prices are an example.

What you boughtCostWhere it goes on Schedule C
Printer paper and ink$60Line 18, Office expense
Stamps$40Line 18, Office expense
A monthly Zoom subscription$15Part V, Other expenses
A desk chair$250Part V, Other expenses, with the de minimis rule
A laptop$900Part V, Other expenses, with the de minimis rule

Line 18 gets $100 for the paper, ink, and stamps. Part V lists the Zoom subscription, the chair, and the laptop on their own rows, $1,165 in all, and that total goes on line 27b.

The stores where Shoeboxed customers buy office supplies, from 33,465 receipts

Lowe's is the most common store on office supply receipts from Shoeboxed customers, ahead of Staples. Of the 2,333 Shoeboxed customers with an office supply receipt from November 2025 to October 2026, 752 had one from Lowe's.

Lowe's, Harbor Freight, Ace Hardware, and The Home Depot are 4 of the top 10 stores. One receipt from them can hold printer paper, job materials, and a new drill, and each of those goes on a different line. Sort by what you bought, not by the store, and type each item in the box above.

Shoeboxed office supply receipts, November 2025 to October 2026

33,465

office supply receipts

2,333

Shoeboxed customers who filed them

$54

for a typical receipt, where half cost more and half cost less

$22 to $149

where half of the receipts fell

A typical office supply receipt at each store

Best Buy and Costco receipts run about $190, and the other 8 stores run $32 to $63.

  1. Best Buy $194
  2. Costco $176
  3. Lowe's $63
  4. Harbor Freight $57
  5. Walmart $51
  6. Staples $49
  7. Office Depot and OfficeMax $49
  8. The Home Depot $40
  9. Amazon $35
  10. Ace Hardware $32
Typical receipt is the median, where half cost more and half cost less. Shoeboxed office supply receipts, November 2025 to October 2026. Each store has 340 or more receipts.

The 10 stores where the most Shoeboxed customers bought office supplies

Store Customers Receipts Typical receipt Half of receipts fell between
Lowe's 752 5,225 $63 $29 and $148
Staples 486 1,826 $49 $22 and $116
Amazon 388 3,696 $35 $18 and $80
Office Depot and OfficeMax 368 1,208 $49 $22 and $112
Harbor Freight 338 1,554 $57 $26 and $127
Walmart 240 951 $51 $22 and $97
Ace Hardware 166 616 $32 $16 and $62
The Home Depot 141 378 $40 $21 and $109
Best Buy 139 340 $194 $79 and $657
Costco 121 435 $176 $73 and $283

A typical office supply receipt from Best Buy or Costco comes to about $190, roughly three times what the other stores show. A receipt that size can hold a printer or a computer, and those go in Part V or on line 13, not line 18.

Shoeboxed counted the receipts customers uploaded from November 1, 2025, to October 31, 2026, in the Office Supplies category. We matched each store by name, so Office Depot and OfficeMax count together. A customer counts once for each store. "Typical receipt" is the median, where half cost more and half cost less. The table shows the 10 stores with the most customers, and each has more than 100. The dollar figures use the 32,795 receipts with a total on them. Shoeboxed customers are mostly self-employed people and small businesses, so the list shows where they shop.

How to keep every office expense receipt for the IRS with the Shoeboxed app

The IRS wants a record of each write-off, and in most cases you keep it for 3 years after you file. Office supply receipts are small, and they pile up fast.

Snap each paper receipt with the Shoeboxed app, and forward the ones that come by email, like your Amazon orders. Our software reads the store, the date, and the total, and we keep the receipt for as long as you have an account. When tax time comes, export the list or invite your bookkeeper in to see it.

Every Shoeboxed plan comes with a 30-day, 100% money-back guarantee. See the plans.

Answers to 7 common questions about office expenses on Schedule C

Office supplies and postage go on line 18, which the form calls "Office expense." That means things like paper, ink, pens, and stamps, and you write off the full cost. Software subscriptions go in Part V, "Other expenses." A computer or desk goes in Part V or on line 13. Cleaning supplies and job materials go on line 22.

Keep every receipt for your business in one place with Shoeboxed

Snap them with the app, forward the ones that come by email, or mail the paper ones to us in a Magic Envelope. We keep them all, ready for your accountant.

See how Shoeboxed keeps your receipts