Pellets For Pellet Stove A Write Off?

[Kim]

My daycare is a dedicated separate space on the lower level of my home and I use a pellet stove to heat the area. Are pellets for the pellet stove tax deductible and if so what category would I record them in?

[TomCopeland]

Utilities

My daycare is a dedicated separate space on the lower level of my home and I use a pellet stove to heat the area. Are pellets for the pellet stove tax deductible and if so what category would I record them in?

Deduct 100% of the pellets when heating an area used 100% for your business. Claim this as a utility on Form 8829 (column 1).

[Kim]

Thanks Tom! I still may apply the TS% since the heat does travel upstairs to heat the rest of my house too.