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📋Business Expenses

Is a Keyboard & Mouse Tax Deductible?

Yes, Tax Deductible

Yes — Keyboards and mice used for business are fully deductible as computer peripherals or office supplies.

IRS Reference: IRS Publication 535
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Quick Answer: ✅ Yes — Keyboards and mice used for business are fully deductible as computer peripherals or office supplies.

The Short Answer

A keyboard and mouse purchased for your business workstation are straightforward deductible expenses. Whether it's a $20 basic combo or a $300 ergonomic setup, the full business-use cost is deductible. These are consumable peripherals that the IRS treats as ordinary office supplies.

IRS Rules for Deducting a Keyboard & Mouse

Under IRS Publication 535, keyboards and mice are ordinary and necessary business expenses. They're computer peripherals classified as supplies or equipment depending on cost:

  • Under $200 (most keyboards and mice): Expense immediately as office supplies. No depreciation, no special elections needed.
  • $200–$2,500 (premium ergonomic setups): Still expense immediately under the de minimis safe harbor.
  • Over $2,500 (very rare — custom ergonomic systems): Section 179 or 5-year MACRS depreciation.

If you work from home, the keyboard and mouse must be used in a qualifying home office or for business tasks. Mixed personal/business use requires allocation, though peripherals dedicated to a business computer are typically 100% business.

How Much Can You Deduct?

ItemTypical CostDeductible
-------------------------------
Basic keyboard + mouse combo$20–$50100%
Mechanical keyboard$50–$200100%
Ergonomic keyboard (Kinesis, Ergodox)$200–$400100%
Trackpad, trackball, or vertical mouse$30–$100100%
Wireless combo set$30–$100100%

How to Categorize in QuickBooks

  • QBO Category: Office Supplies or Computer & Internet Expenses
  • Schedule C Line: Line 22 (Supplies) or Line 18 (Office expense)
  • Tip: Group keyboards, mice, cables, and adapters under "Computer Peripherals" as a sub-category of Office Supplies.

Common Mistakes to Avoid

  1. Not deducting replacement peripherals. Keyboards and mice wear out. Every replacement is a new deduction — keep the receipts.
  2. Forgetting wireless accessories. Bluetooth dongles, charging cables, and USB receivers are part of the peripheral cost and deductible.
  3. Bundling with a computer purchase incorrectly. If you buy a keyboard and mouse separately from your computer, deduct them separately. Don't accidentally capitalize a $50 mouse as part of a $2,000 computer depreciation schedule.

Record-Keeping Requirements

Keep purchase receipts with date, vendor, item, and cost. For online purchases, save order confirmations. Peripherals are small-dollar items, but they add up — track them consistently. Retain records for at least 3 years from filing.

Who Can Deduct a Keyboard & Mouse?

  • Sole proprietors: Schedule C, Line 22 or 18
  • Single-member LLCs: Same as sole proprietors
  • Partnerships & multi-member LLCs: Form 1065
  • S-Corps & C-Corps: Corporate expense
  • Nonprofits: Operational expense
  • W-2 employees: Not deductible (2018–2025)

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