Is snow removal tax deductible?

Your own home

For the home you live in, snow removal is generally treated as a personal household expense, like lawn mowing or house cleaning, and is not deductible.

What if you cannot shovel for medical reasons?

This is the most common follow-up, and the answer is generally still no. IRS Publication 502, which covers medical and dental expenses, says you cannot include the cost of household help in medical expenses, even if a doctor recommends it, because it is a personal expense. The publication describes exceptions for certain nursing-type services and qualified long-term care services, which are a different category from snow removal.

Rental property

If you own a rental property and pay for snow removal there, it is generally a deductible expense. IRS Publication 527 explains that landlords can generally deduct the ordinary and necessary expenses of managing, conserving and maintaining rental property. Snow removal at a rental, including walks and common areas, fits that description. If a property is partly personal and partly rental, the expense may need to be divided.

Business property

Snow removal at a business property, such as an office, store or shop lot, is generally a deductible ordinary and necessary business expense.

A home office

If you qualify for the home office deduction, some home maintenance expenses may be partly deductible as indirect expenses under IRS Publication 587. Whether snow removal counts, and how much, depends on your situation, so ask your tax preparer.

Records to keep

• Invoices showing the date of each visit, the property address and the amount.
• Separate records for each property if you own more than one.
• Seasonal agreements and payment records, since a prepaid season may raise timing questions for your preparer.

Our client portal keeps your invoices and visit history in one place, and you can download estimates as PDFs for your records.

Not tax advice

This guide summarizes general IRS guidance in plain language. It is not tax advice, and tax rules change. Talk to a qualified tax professional about your specific situation.