Can Makeup Artists Deduct Airbrush Machine Cleaning Solutions Separately From the Machine?
Yes — cleaning solutions used to maintain an airbrush machine are deductible as a supply expense, separate from the machine itself, which is typically deducted or depreciated as equipment.
An airbrush machine is treated as equipment, since it's a higher-cost item expected to last for multiple years of client use, and depending on its cost, it may qualify for Section 179 to deduct the full price immediately or be depreciated over time instead. The cleaning solutions, brushes, and maintenance supplies needed to keep the machine sanitary and functioning properly are a completely separate deduction category — consumable supplies used up on an ongoing basis, deducted in full each time you purchase them.
This distinction matters mainly for organizing your recordkeeping correctly rather than affecting whether either cost is deductible — both are, they're simply categorized differently. Keeping equipment costs separate from ongoing supply costs also makes it easier to track your recurring versus one-time expenses year over year.
How the two are categorized:
Airbrush machine: Equipment — Section 179 or depreciation
Cleaning solutions, replacement parts, maintenance supplies: Ongoing supplies — deducted in full as purchased
Other equipment and supply pairs treated the same way:
Curling irons/flat irons (equipment) and their cleaning or protectant products (supplies)
A makeup kit case (equipment) and the products restocked inside it (supplies)
A common mistake: makeup artists lump cleaning and maintenance supplies in with the original equipment purchase, when they're actually two separate, ongoing deduction categories that should be tracked independently.
BossTax's free app automatically separates equipment purchases from ongoing supply costs, so your recordkeeping stays clean without extra manual sorting.
Curious how your other kit purchases should be categorized? Book a free intro call and we'll walk through it together. Click here.
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