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Home studio, gear & software: deduct the tools of the trade — at the right percentage
The short answer
Cameras, lights, computers, mics, the editing rig, the software stack — business-use equipment deducts immediately under Section 179 and bonus depreciation. The number that decides everything is the business-use percentage: gear that also shoots family vacations deducts at its business share, and the documented percentage is what an exam actually tests. A dedicated studio room adds the home office layer — via accountable plan if you run an S-corp.
How it works
- Buy through the business, keep the receipt, note the use case.
- Set honest percentages for mixed-use items — phone, internet, the camera that does both jobs.
- Expense immediately where it qualifies; big purchases in strong years are worth timing.
- Qualify the studio: exclusive-use space, measured, photographed, reimbursed correctly for your entity.
- Inventory annually — sold or personal-converted gear has recapture consequences.
Frequently asked questions
Can I write off cameras, computers, and studio gear?
Business-use equipment is deductible — usually immediately via Section 179 or bonus depreciation. The governing fact is business-use percentage; gear that is half personal is half deductible.
What about software and subscriptions?
Ordinary business subscriptions — editing suites, SEO tools, stock libraries, hosting, AI tools — are deductible as paid. Annual prepayments generally deduct when paid for cash-basis businesses.
Does a home studio count as a home office?
A dedicated studio space can qualify under the same exclusive-use rules — and for S-corp owners it runs through the accountable plan, not a personal deduction.
Do I need receipts for everything?
Yes — and for mixed-use items (phone, internet, camera that shoots family photos too), a documented business-use percentage. The percentage is what exams actually test.
Big gear year?
We time the purchases, set the percentages, and run the federal vs state depreciation math before December.
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