Office expense

Since the air purifiers are used in a space specifically dedicated to your business and used for seeing clients, they are considered a **business expense**. Specifically, because these are tangible items with a useful life, you would typically deduct them as office equipment or supplies. Under the **De Minimis Safe Harbor** election, you can usually deduct the full cost in the year of purchase rather than depreciating them, provided they cost less than $2,500 each. However, a home office occupying **67%** of a home is an exceptionally high percentage that frequently triggers IRS scrutiny. You must ensure that this 67% is used **exclusively and regularly** for business. If the air purifiers are ever moved to or used in the residential portion of the home, the deduction must be prorated or disallowed. Since you operate as an **S Corp**, you should not take this deduction on Schedule C. Instead, the corporation should purchase the units directly, or you should seek reimbursement through an **Accountable Plan**, which allows the corporation to deduct the expense and reimburse you tax-free.