Can a barber write off clippers and chair rent?

Yes—if the barber is self-employed (for example, an independent contractor, sole proprietor, or booth renter reporting business income), both clippers/tools and chair rent are generally deductible business expenses.

• Chair rent: usually deductible as a business rent or lease expense.
• Clippers and other tools: usually deductible as ordinary and necessary business equipment. Depending on the item and how it’s accounted for, some lower-cost purchases may be expensed in the year bought.

If the barber is a W-2 employee, unreimbursed employee business expenses generally are not deductible on the current federal return.

Other common write-offs for self-employed barbers can include supplies, licensing and education, insurance, and marketing.

Because tax rules can change and state rules may differ, it’s best to confirm with a CPA or tax preparer for the exact year you’re filing.