Class life
5-year MACRS class includes computers, peripheral equipment, copiers, fax machines, phones, and most office machines. Office furniture (desks, chairs, file cabinets) is 7-year MACRS class. Both can usually be fully expensed under Section 179, bonus depreciation, or the de minimis safe harbor.
De minimis safe harbor
For items costing $2,500 or less per invoice or item, the de minimis safe harbor (Reg. 1.263(a)-1(f)) lets you deduct the full cost in the year placed in service without depreciation. Many small businesses use the safe harbor to expense laptops, monitors, and standard office furniture without filing Form 4562.
Section 179 alternative
For larger items (office build-outs, professional-grade equipment), Section 179 can immediately expense the full cost up to the annual cap. Section 179 requires filing Form 4562 and is limited to active trade-or-business taxable income.
Bonus depreciation
Bonus depreciation can also fully depreciate qualifying property in year one and is not limited by taxable income. Combined with Section 179 and the de minimis safe harbor, almost all office equipment can be fully deducted in the year of purchase.
Mixed-use equipment
A computer used both personally and for business must have its depreciation prorated by business-use percentage. Keep a contemporaneous log of business vs personal use for at least the first year of ownership.
Where this fits in the larger Schedule C picture
Schedule C has more than two dozen named expense lines plus an "Other expenses" catch-all. For most small businesses, four or five lines drive the bulk of the deduction total — vehicle, home office, depreciation, contract labor or wages, and supplies — and the remaining lines individually contribute small amounts that nevertheless add up. Treating each named line as a recurring decision rather than an afterthought, and revisiting the categories each January, often surfaces $2,000–$5,000 in additional legitimate deductions that a less disciplined process would have missed entirely.
Documentation that survives an exam
An IRS examination of this deduction will request three things: proof of payment (bank or card statement), proof of the underlying transaction (invoice or receipt), and proof of business purpose (a contemporaneous note or calendar entry). The first two are usually trivial to produce; the third is where most filers fall short. Capturing business purpose at the moment of the expense — a one-line note in your bookkeeping software or a category and memo on the receipt-capture app — converts a generic charge into a documented deduction that will withstand scrutiny three to six years later when memory has faded.