Is a Radon Testing Kit a Supply or Equipment Deduction?
It depends on the type of kit — a basic, single-use radon test kit is deducted as a consumable supply, while a reusable continuous radon monitor is treated as equipment, either deducted immediately under Section 179 or depreciated over time.
Simple charcoal or short-term passive radon test kits, the kind sent to a lab after a short testing period and then discarded, are consumable supplies, deducted in full each time you purchase and use one for a client inspection, similar to how any other single-use testing material would be treated. These are relatively inexpensive and don't require any special equipment classification.
A continuous radon monitor — a reusable electronic device that provides real-time readings and can be used across many inspections over several years — is a different category entirely. This is treated as equipment, and depending on the cost, generally qualifies for Section 179 to deduct the full price in the year of purchase, or can be depreciated over its useful life if you prefer to spread the deduction out.
How to classify your radon testing tools:
Single-use passive test kits: Supply — deduct in full as purchased
Reusable continuous radon monitor: Equipment — Section 179 or depreciation
Other testing tools commonly used by home inspectors, categorized similarly:
Moisture meters (equipment, reusable)
Carbon monoxide detector strips (supply, single-use)
Thermal imaging cameras (equipment, reusable)
A common mistake: inspectors treat every testing tool the same way regardless of whether it's single-use or reusable, which can create confusion in recordkeeping even though both types are fully deductible either way.
BossTax's free app categorizes testing supplies and equipment automatically, so the right deduction treatment gets applied without extra manual sorting.
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