Can I Deduct a Ring Light from Amazon for My Business?

Quick Answer

Self-employed individuals filing Schedule C can typically deduct ring lights purchased from Amazon when used more than 50% for business purposes. W-2 employees cannot deduct lighting equipment, even for remote work video calls, due to the Tax Cuts and Jobs Act of 2017 eliminating unreimbursed employee expenses.

Key requirements for ring light deductibility:

1. Used more than 50% for business purposes (video calls, content creation, client meetings)
2. Receipts and business purpose documentation maintained
3. Categorized under Schedule C, Line 18 (Office expense) or Line 27a (Other expenses)
4. Business use percentage calculated for mixed-use equipment
5. Available to self-employed only (W-2 employees cannot deduct per TCJA 2017)

Common business use percentages:

• Dedicated content creation light: 90-100%
• Primary work video conferencing light: 75-90%
• Shared work/personal use: 50-70%
• Occasional business use: 30-50% (may not meet >50% threshold)

Deduction methods:

• Section 179: Immediate full deduction of business portion
• De Minimis Safe Harbor: Items under $2,500 can be fully expensed
• Depreciation: 5-year MACRS for lighting equipment

For example: A freelance consultant purchasing a $150 ring light from Amazon used 80% for client video calls could potentially deduct $120 ($150 × 80%) under Schedule C, Line 18.

Why Ring Light Deductions Are Confusing

The explosion of video conferencing and content creation has made ring lights a common purchase, but their deductibility often confuses buyers. For example, if a remote worker purchases a ring light to look better on Zoom calls for their employer, they might assume it's deductible—but W-2 employees cannot claim this expense regardless of how essential it feels.

Another challenge involves the "ordinary and necessary" test. While a ring light may seem essential for a YouTuber, the same purchase by a freelance accountant who rarely appears on camera may face scrutiny. The IRS expects equipment to be appropriate for your specific profession.

Mixed-use scenarios add complexity. If you use the same ring light for client meetings during work hours, record personal TikToks in the evening, and video chat with family on weekends, determining the business percentage requires honest assessment. Unlike some equipment with built-in usage tracking, lighting doesn't automatically record how it's used.

The listed property rules for photographic and video equipment can also create confusion. The IRS has special rules for entertainment and recreational equipment, though lighting used exclusively at a regular business establishment (including a qualifying home office) generally avoids these complications.

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When Ring Lights Could Be Deductible

For example, if a freelance marketing consultant conducts most client meetings via video and purchases a ring light specifically to improve their on-camera presence, that ring light may qualify as a deductible business expense. Professional appearance on video calls directly relates to client relationships and income generation.

Consider a scenario where a YouTube creator purchases a ring light for recording tutorial videos that generate advertising revenue. Since the lighting directly affects video quality and viewer engagement, this could be considered ordinary and necessary equipment for their content creation business.

In a situation where an online course instructor teaches paid virtual classes and needs consistent, professional lighting for student engagement, a ring light may be fully deductible. The instructor's income depends on delivering a quality learning experience, and proper lighting contributes to that outcome.

For photographers or videographers who offer virtual consultations, portfolio reviews, or live editing sessions, lighting equipment may be deductible as it directly supports client-facing business activities beyond their traditional photography work.

Worker Type Comparison:

Ring lights typically fall under Schedule C Line 18 (Office expense) when used for general business video communication, or Line 27a (Other expenses) for specialized video production equipment. For related video equipment deductions, see our guide on webcam purchases.

When Ring Lights Are NOT Deductible

W-2 employees who work remotely and participate in video meetings for their employer cannot deduct ring lights, even if the employer requires camera-on meetings. The Tax Cuts and Jobs Act of 2017 eliminated unreimbursed employee expense deductions through 2025. This means traditional employees have no pathway to claim lighting equipment, regardless of how essential it appears for their job performance.

A ring light used primarily for personal purposes—such as improving selfies, personal video calls with friends and family, or casual social media posts that don't generate income—would not qualify as a business deduction. The equipment must serve genuine business purposes to be deductible.

If you receive a stipend or reimbursement from your employer that covers home office equipment, you cannot also claim the ring light as a deduction. The same expense cannot be deducted if already compensated by someone else.

For individuals who purchase a ring light hoping to start a content creation business but haven't yet generated income or established business operations, the deduction may face scrutiny. The IRS distinguishes between hobbies and legitimate businesses based on profit motive and business-like conduct.

Purchasing a professional-grade studio lighting setup costing thousands of dollars when your business consists of occasional Zoom meetings may raise reasonableness questions. The IRS expects expenses to be appropriate for your actual business needs—a basic ring light is easier to justify than a full photography studio setup if you're primarily a consultant who happens to use video.

How to Document It

1. Save the Amazon receipt or order confirmation showing the purchase date, item description, and total cost. This establishes when you acquired the equipment and placed it in service for business use.

2. Document the specific business purpose at the time of purchase. Note whether the ring light is for client video consultations, content creation, online teaching, or other income-generating activities. A contemporaneous record is more credible than after-the-fact explanations.

3. Estimate and record the business use percentage if the light serves both business and personal purposes. Track your video meetings, content recording sessions, and other business uses to support your allocation. For detailed guidance on maintaining records, see our receipt retention guide.

4. Photograph your workspace setup showing the ring light as part of your business equipment arrangement. This visual documentation can support claims that the equipment is genuinely used for business purposes.

5. Keep a log of business video activities for at least a sample period, noting client calls, content recordings, or virtual presentations that use the lighting. This doesn't need to be exhaustive but should provide a reasonable basis for your claimed business percentage.

6. Retain documentation for at least three years after filing the tax return claiming the deduction, or longer if you claim depreciation. The IRS generally has three years to audit, though certain circumstances extend this period.

Common Mistakes

1. W-2 employees claiming the deduction: Traditional employees cannot deduct home office equipment regardless of remote work requirements. This is one of the most common errors, as many workers don't realize the Tax Cuts and Jobs Act eliminated this option.

2. Claiming 100% business use on mixed-use equipment: If you use the same ring light for client meetings and personal TikToks, claiming full business use could trigger questions. Be honest about actual usage patterns.

3. Purchasing before establishing a business: Buying equipment in anticipation of future content creation or consulting work, before generating any income or demonstrating profit motive, may result in the IRS treating it as a hobby expense.

4. Forgetting to document at the time of purchase: Trying to reconstruct business purpose months later at tax time is less credible than notes made when you bought the equipment. Document immediately.

5. Overlooking the $2,500 De Minimis Safe Harbor: Most ring lights cost well under this threshold, allowing immediate expensing rather than depreciation. Using the safe harbor simplifies record-keeping significantly.

6. Choosing inappropriate categorization: Incorrectly categorizing lighting as "supplies" (Line 22) when it should be "office expense" (Line 18) or "other expenses" (Line 27a) could raise questions. Match your categorization to IRS Schedule C line definitions.

7. Not connecting equipment to income-generating activity: Simply stating "for video calls" isn't sufficient. Document how the ring light connects to your specific business activities—client consultations, course instruction, content production that generates revenue.

Frequently Asked Questions

Can I deduct a ring light if I work from home for an employer?

No. W-2 employees cannot deduct home office equipment including lighting, even if remote work is required and video calls are mandatory. The Tax Cuts and Jobs Act of 2017 eliminated unreimbursed employee expense deductions for traditional employees through 2025.

What percentage of business use do I need to claim a deduction?

The IRS generally requires more than 50% business use for equipment deductions. If you use your ring light 60% for business video calls and 40% for personal use, you may deduct the business portion. However, you must have reasonable documentation supporting your allocation.

Can YouTube creators and streamers deduct ring lights?

If you operate a genuine content creation business with profit motive and generate income from your videos or streams, lighting equipment may be deductible. However, if content creation is a hobby without consistent revenue or business structure, the IRS may disallow the deduction. Demonstrating business intent matters.

Should I depreciate a ring light or expense it immediately?

Most ring lights cost well under the $2,500 De Minimis Safe Harbor threshold, allowing you to expense the full business portion in the year of purchase rather than depreciating over multiple years. This simpler approach is typically preferable for standard lighting equipment. For guidance on home office equipment deductions, see our comprehensive guide.

Does the quality or price of the ring light affect deductibility?

The equipment should be reasonable and appropriate for your business needs. A $50 basic ring light for video conferencing is easier to justify than a $2,000 professional studio lighting kit—unless your business genuinely requires that level of equipment. The IRS expects expenses to be ordinary and necessary for your specific profession.

Can I deduct other lighting equipment like softboxes or LED panels?

Similar rules apply to all lighting equipment. Softboxes, LED panels, key lights, and other professional lighting can be deductible if used primarily for business purposes by self-employed individuals. The same documentation and business use requirements apply regardless of the specific type of lighting.

What if my employer provides a home office stipend but I bought my own ring light?

If your employer's stipend specifically covers the ring light purchase, you cannot also deduct it. However, if the stipend is for different expenses and you purchased the ring light separately with personal funds for legitimate business use, you may still be able to claim it—consult a tax professional for your specific situation.

How do I categorize a ring light on Schedule C?

Ring lights typically fall under Line 18 (Office expense) when used for general business video communication. For specialized video production equipment or if your business focuses on video content creation, Line 27a (Other expenses) with a description may be more appropriate. Either approach is generally acceptable with proper documentation.

Disclaimer

The information in this article is for general informational purposes only and should not be construed as professional tax, legal, or financial advice. Tax laws are complex and change frequently. Always consult with a qualified tax professional or CPA before making decisions about your specific tax situation. Purchase Deductions provides tools to help organize your Amazon purchase data, but we are not tax advisors and cannot guarantee the deductibility of any specific purchase.

Key Takeaways

• Self-employed individuals and 1099 contractors can typically deduct ring lights used more than 50% for business purposes under Schedule C, Line 18 (Office expense)
• W-2 employees cannot deduct lighting equipment due to TCJA 2017, regardless of remote work requirements or video call frequency
• Most ring lights fall under the $2,500 De Minimis Safe Harbor threshold, allowing immediate expensing rather than depreciation
• Business use percentages range from 90-100% for dedicated content creation lights to 50-70% for shared work/personal use
• Documentation should include purchase receipts, business purpose statements, workspace photos, and activity logs supporting your claimed business percentage
• Content creators must demonstrate genuine business operations with profit motive—not hobby activity—to deduct video equipment
• A freelance consultant purchasing a $150 ring light used 80% for client video calls could potentially deduct $120 ($150 × 80%) as a business expense