Business Repairs and Maintenance Go on Schedule C Line 21
Schedule C is the tax form you fill out for your business. You put the cost of keeping your business equipment and property working on line 21, which the form calls "Repairs and maintenance." That includes fixing a broken printer or a leak in your shop, and you write off the full cost.
These go on line 21, "Repairs and maintenance"
- Fixing a broken mower, printer, laptop, or other tool
- A plumber, electrician, or repair person at your shop or office
- The parts you buy to fix something
- Regular service that keeps equipment running, like a furnace tune-up
These do not go on line 21
- Car and truck repairs Line 9
- A new roof, a remodel, or another improvement Line 13, spread over several years
- A new machine to replace a broken one Other expenses list, or line 13 to spread the cost over years
- Repairs to your home office Line 30
The "Other expenses" list is on page 2 of Schedule C, in Part V. Its total goes on line 27b.
These are not a write-off
- The value of your own time
Updated by Doug, owner of Shoeboxed. Rules from the IRS Schedule C instructions.
Why these repair items do not go on line 21
Line 21 on the 2026 Schedule C
This is the 2026 IRS Schedule C. Line 21 is boxed in blue. The other lines this page names are shaded blue.
Car and truck repairs go on line 9
Do you write off your miles at the IRS rate per mile, called the standard mileage rate? That rate already covers repairs, gas, and oil. You add only parking and tolls on top. If you write off your actual car costs instead, repairs go on line 9 with the rest of them. Our IRS mileage rate calculator shows what your business miles are worth.
A new roof, a remodel, or another improvement goes on line 13
Work is an improvement if it makes the property better, rebuilds something worn out, or changes what it is used for. You write it off over several years on line 13. The IRS calls this depreciation. Patching a leak in your roof is a repair. Replacing the whole roof rebuilds something worn out, so it is an improvement.
A new machine to replace a broken one goes under Other expenses or on line 13
Buying a new printer to replace a broken one is a purchase, not a repair. If it cost $2,500 or less, you can write off the full cost on the "Other expenses" list. The IRS calls this the "de minimis" rule, and your tax preparer picks it on your tax return. If it cost more than $2,500, it goes on line 13.
Repairs to your home office go on line 30
Repairs to the room you work in go on line 30, with your home office write-off. This works only when you figure that write-off the long way, on IRS Form 8829. The simple $5-a-square-foot way does not add repairs. Ask whoever does your taxes which way you use. See what yours is worth with our home office deduction calculator.
The value of your own time is not a write-off
The IRS says not to write off the value of your own labor. If you fix the shop door yourself, you write off the parts you bought.
How to tell a repair from an improvement
The IRS counts work as an improvement when it does one of these things.
- It makes the property better, like adding value or making it last much longer.
- It rebuilds something worn out, like replacing a whole roof or a big part of a machine.
- It changes what the property is used for, like turning a storage room into an office.
If the work does none of these, it is a repair, and it goes on line 21 at full cost. Improvements go on line 13, and you write them off over several years. Your tax preparer can tell you how.
Paid a plumber or electrician to fix something? It goes on line 21
When you pay a plumber, an electrician, or a handyman to fix something for your business, put the whole bill on line 21 with the parts. The IRS says repair work does not go on line 11, "Contract labor," even when a contractor does it.
If you pay a repair person $2,000 or more in 2026, you may also need to send them a Form 1099-NEC, the form that tells the IRS what you paid a contractor. See when you file a 1099-NEC.
Where 5 common repair bills go on Schedule C
Say you run a small print shop in a building you own. Here are five bills you paid this year. The amounts are an example.
| What you bought | Cost | Where it goes on Schedule C |
|---|---|---|
| Fixing the jammed copier | $240 | Line 21, Repairs and maintenance |
| A plumber to fix a leak in the back room | $380 | Line 21, Repairs and maintenance |
| A yearly furnace tune-up | $150 | Line 21, Repairs and maintenance |
| A new roof on the shop | $14,000 | Line 13, written off over several years |
| New brakes on your delivery van | $520 | Line 9, if you write off actual car costs |
Line 21 gets $770 for the copier, the plumber, and the furnace. The new roof goes on line 13, and your tax preparer can tell you how to write it off. The van's brakes go on line 9. If you use the standard mileage rate, that rate already covers them.
Sort Home Depot and Lowe's receipts by what you bought, not by the store
1,871 Shoeboxed customers had a receipt from The Home Depot or Lowe's from November 2025 to October 2026. Most filed those receipts under General Retail, with 1,395 customers, or Office Supplies, with 841. Only 88 filed any of them under a repair or maintenance category.
The category you pick in Shoeboxed doesn't change the line on Schedule C. What you bought decides it. If a Home Depot receipt paid for fixing something your business uses, it goes on line 21. If it paid for a new tool or a new water heater, it may go on the "Other expenses" list or on line 13 instead. Type each item in the box above.
Shoeboxed Home Depot and Lowe's receipts, November 2025 to October 2026
42,664
Home Depot and Lowe's receipts
1,871
Shoeboxed customers with one
$67
for a typical receipt, where half cost more and half cost less
$30 to $161
half of all receipts cost between these two amounts
The categories Shoeboxed customers picked for Home Depot and Lowe's receipts
The number of customers in each category. One customer can be in more than one row.
- General Retail 1,395
- Office Supplies 841
- Another category 791
- No category 342
- Tools, materials, or supplies 138
- A repair or maintenance category 88
How 1,871 customers filed their Home Depot and Lowe's receipts
| Category they picked | Customers | Receipts | Typical receipt | Half of receipts cost between |
|---|---|---|---|---|
| General Retail | 1,395 | 22,064 | $68 | $30 and $160 |
| Office Supplies | 841 | 5,600 | $61 | $28 and $146 |
| Another category | 791 | 15,319 | $65 | $29 and $156 |
| No category | 342 | 2,055 | $97 | $38 and $288 |
| Tools, materials, or supplies | 138 | 3,262 | $77 | $33 and $174 |
| A repair or maintenance category | 88 | 827 | $63 | $27 and $145 |
Shoeboxed counted the receipts customers uploaded from November 1, 2025, to October 31, 2026, with The Home Depot or Lowe's as the store, matched by name. Each row counts a customer once, and one customer can be in more than one row. The repair or maintenance row includes categories like Repairs, Maintenance, Home Maintenance, and Home Improvement. The tools row includes Tools, Supplies, Materials, and Equipment. "Typical receipt" is the median, where half cost more and half cost less. The dollar figures use the 41,053 receipts with a total on them.
Keep repair receipts for 3 years after you file, and improvement receipts longer
The IRS wants a record of each write-off, and in most cases you keep it for 3 years after you file. Keep improvement receipts longer. Keep them until you sell the property, and then for 3 more years after you file that year's return.
Snap each repair bill with the Shoeboxed app, and forward the ones that come by email. 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.
6 common questions about repairs and maintenance on Schedule C
Line 21, "Repairs and maintenance," is for small repairs and upkeep that keep your business property working, like fixing a broken printer or a leaky pipe in your shop. You write off the full cost. A new roof or other improvement gets written off over several years on line 13. Car and truck repairs go on line 9.
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