What Can You Deduct as a Repair or Maintenance Expense?
A cleaning service (rugs, diaper service, dry cleaner, laundry)
Air filters
Car wash supplies (if you use the actual expenses method for your car)
Flashlight and batteries
Lawn maintenance service
Pest control
Poison prevention stickers
Re-covering a sofa, couch or chair
Repairing a television, DVD player, computer, toaster, furniture, appliance, or toy
Salt for water softener
Service contracts for appliances (washer, dryer, stove, refrigerator, microwave, etc.)
Window shades or blinds
If a daycare child damages your microwave, you can deduct the full cost of the repair as a business expense. If your own child causes the damage, or an item wears out, you can deduct the Time-Space Percentage cost of the repair.
Tom Copeland - www.tomcopelandblog.com
My Family Child Care Record Keeping Guide lists over 1,000 allowable deductions.
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