This year (2014) I'm planning on taking a home office deduction as I have recently become an independent contractor doing computer programming. I have set up an area in the basement about roughly 300 sq ft. I'm looking at using the simplified method of $5 per sq ft as this would be the easiest to figure.

Since I'm in the basement, my desk is close to the furnace which makes a lot of normal air flow noise. It can be quite annoying when you're sitting next to it all day long. I purchased some large Styrofoam boards and have glued some acoustic foam to them. I leaned boards up against some wire shelving and they are being held to the shelves by a paper clip (they are really light). This create fake walls to help sound proof the furnace without having to build real walls. One section of it is about 8ft wide x 7ft tall.

Can I deduct the cost of the materials as a business expense since I'm using it to cut down on the noise entering my work space? Would I lose this deduction if I use the simplified method of figuring my home office deduction? Is the home office deduction different than any expenses used to prep the office area?

Also, I wouldn't think this would be some kind of permanent improvement that would need to be depreciated. They are easily movable and could almost be viewed like a tool. Would I have to depreciate the cost of the sound proofing over several years?

1 Answer 1


Yes, you may deduct the cost of building the "noise cancellation system" :) sorry couldn't resist. But seriously, yes you can deduct it ONCE (unless you have more cost maintaining it) and its on line 19 (Repairs and maintenance) of IRS Form 8829.

You must log in to answer this question.

Not the answer you're looking for? Browse other questions tagged .