Yes, you can write off pest control services as a tax deduction, but it depends on how the property is used. Here’s a breakdown of when pest control expenses may be deductible:
1. For Rental Property
If you own rental property, pest control is considered an ordinary and necessary maintenance expense. You can deduct these costs as part of your Schedule E when reporting rental income. This includes regular pest control services as well as emergency treatments for infestations. It’s treated as part of your overall property management costs.
2. For a Home Office
If you have a home office and qualify for the home office deduction, you can deduct a portion of your pest control costs. The percentage you can deduct is based on the percentage of your home that is used exclusively for business. For example, if your home office takes up 10% of your home’s square footage, you can deduct 10% of your pest control expenses.
3. For Business Properties
If the pest control services are for a business property, they are fully deductible as part of your operating expenses. Whether you rent or own the property, pest control is considered a necessary cost to maintain a clean, safe, and operational business environment.
4. For Personal Use Property
If the pest control service is for your personal residence and not related to a home office or rental property, it is generally not tax-deductible. Personal maintenance expenses, including regular household pest control, do not qualify as deductions under IRS rules.
Conclusion:
Pest control expenses can be deducted if they are for a rental property, a home office, or a business property. However, they cannot be deducted for personal use in your primary residence. Always keep records of the services and consult a tax professional to ensure you’re deducting the correct amounts.