Can you deduct a desk chair for a home office?

Yes, you may be able to deduct a desk chair for a home office, but it depends mainly on whether you are self-employed or an employee, and you should be aware of recent tax law transitions for the 2026 tax year.

If you are self-employed:
A desk chair used for your business is generally deductible as an ordinary and necessary business expense.

• If used exclusively for business, you can deduct the full cost (either as a current expense or depreciated over time, depending on the cost and your accounting method).
• If used for both personal and business purposes, you can only deduct the business-use percentage.

If you are a W-2 employee:

• Federal return: Under the Tax Cuts and Jobs Act (TCJA), federal deductions for unreimbursed employee business expenses were suspended. While this suspension was scheduled to expire at the end of 2025, you should verify whether Congress extended these restrictions for 2026 or if the previous rules (allowing itemized deductions for unreimbursed expenses exceeding 2% of your adjusted gross income) are back in effect.
• State return: Some states do not follow federal guidelines and may allow you to deduct these expenses on your state tax return regardless of the federal status.

To support any deduction, keep your purchase receipt, document the date the chair was placed in service, and keep records of your business-use percentage.