Front Door Deco

[Baby Beluga]

If I purchase items to make a front door decoration (say, a wreath) and it is the door that children and families enter through - is this deductible under t/s % as curb appeal?

[Alwaysgreener]

If I purchase items to make a front door decoration (say, a wreath) and it is the door that children and families enter through - is this deductible under t/s % as curb appeal?

If the door is exclusive for child care then maybe but if anyone uses it, then no.

[Michael]

I would say no.

[Jo123ABC]

I would say yes. Everything in my house is pretty much t/s except my kids' clothes, our bedroom furniture, etc. Anything open to the daycare used spaces I'd include.

[Cat Herder]

Yes. I log it under time/space. If the kids were not here, there is no way I'd have bunny rabbits and glitter on my door wreath.

[Baby Beluga]

Thank you everyone Tom, clarification?

I thought it would be considered considered curb appeal, like flowers, but I am unsure. FWIW, children/families are the only ones who use this door 99% of the time. We use the garage ourselves.

[Cat Herder]

I put it under Household Items, Schedule C, Business Use - time/space.

"Schedule C Expense. Examples: Baby swing, bath mat, bed covers, booster seat, bug killer, child locks, clocks, cubbies, fire extinguisher, first-aid kit, garden hose, humidifier, lawn mower, light bulbs, outlet covers, room monitor, saw, security gate, tools, window shades, etc." - straight from KidKare

I also do this with the guest bathroom towel sets, soaps, bath mats, first aid kit and shower curtains. They are all kid themed and no kids live here.

[TomCopeland]

Wreath

If I purchase items to make a front door decoration (say, a wreath) and it is the door that children and families enter through - is this deductible under t/s % as curb appeal?

I've had this issue come up in an IRS audit. We won being able to deduct the time-space% of the wreath. That's because it's part of the home decorations. Providers are in the business of providing a home learning environment for children. Bare walls and a lack of decoration is a sterile environment, not suitable for learning. So, yes, deduct the time-space% of the cost.

[Baby Beluga]

Thank you!