Is a mattress replacement a repair or a capital expenditure?

Replacing a single worn mattress with a similar mattress is generally treated as a routine repair or supply expense. Furnishing an entirely new room with mattresses and bed frames would be treated as a capital expenditure (furniture, depreciable over 5 years or expensed under Section 179). The de minimis safe harbor at $2,500 per item simplifies this distinction for most mattress purchases.

What is the de minimis safe harbor for mattresses?

The de minimis safe harbor allows immediate expensing of items costing $2,500 or less per item or invoice. Most mattresses in the $200–$2,000 range qualify. Simply deduct the full purchase price in the year of purchase on Schedule C Line 27a or Line 22 without setting up a depreciation schedule.

Can I deduct mattress toppers, protectors, and bedding?

Yes. Mattress toppers, mattress protectors, pillows, and all bedding are deductible as supplies (Schedule C Line 22) since they are consumable items replaced regularly. They are distinct from the mattress itself and should be tracked separately.

April 6, 2026 · 6 min read

Can I Deduct a New Mattress for My Airbnb?

Q: Can I deduct a new mattress for my Airbnb?

Yes. A mattress purchased for guest use in your STR is deductible under IRC §162(a). Mattresses costing $2,500 or less can be expensed immediately under the de minimis safe harbor. Higher-cost mattresses can be expensed under Section 179 or depreciated over 5 years using MACRS.

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Yes — mattresses purchased for guest use in your short-term rental are deductible under IRC §162(a). Most mattresses cost under $2,500 and qualify for immediate expensing under the de minimis safe harbor. Higher-cost mattresses can be expensed under IRC §179 or depreciated over 5 years as MACRS personal property. Keep the purchase receipt and note when it was placed in service at the rental.

Three Ways to Deduct a Mattress

Option 1: De Minimis Safe Harbor (Under $2,500)

Schedule C, Line 27a — Immediate

The most common and simplest approach. If the mattress costs $2,500 or less per item or invoice, you can expense the full cost in the year of purchase under the de minimis safe harbor (Reg. §1.263(a)-1(f)). No depreciation schedule, no Form 4562 — just deduct it.

Example: Queen mattress purchased for $850 → $850 deductible on Schedule C Line 27a in the year of purchase.

Option 2: Section 179 Immediate Expensing (Any Cost)

Form 4562, Part I

For mattresses over $2,500, Section 179 allows full expensing in the year placed in service. The 2026 limit is $1,220,000 — any mattress qualifies. Must be business use property placed in service during the tax year.

Example: Luxury king mattress for $3,500 → $3,500 deductible via Section 179 in Year 1.

Option 3: 5-Year MACRS Depreciation

Form 4562, Part II

The default treatment for furniture and equipment when neither safe harbor nor Section 179 is elected. A mattress depreciates over 5 years using the half-year convention. Year 1 deduction is roughly 20% of the purchase price.

Example: $3,500 mattress → ~$700 deduction per year for 5 years (with the half-year convention).

Replacing a Worn Mattress vs. Furnishing a New Room

The context matters slightly for categorization. When you replace a worn or damaged mattress with a similar one, it is most naturally classified as a repair/supply expense deductible on Schedule C Line 27a or Line 22. The de minimis safe harbor makes this straightforward for mattresses under $2,500.

When you furnish a newly added bedroom with a new mattress as part of outfitting the space, it is most accurately classified as a furnishings/equipment purchase, subject to depreciation or Section 179 treatment. In practice, the de minimis safe harbor covers most mattresses in either scenario.

The $2,500 Threshold Works Per Item

If you purchase three queen mattresses in a single transaction totaling $3,000 ($1,000 each), each individual mattress is under $2,500 — all three qualify for the de minimis safe harbor. The threshold applies per item, not per invoice in most cases. Consult your CPA if you're purchasing large quantities in a single purchase order.

What About the Rest of the Bed: Frame, Box Spring, Bedding?

Bed frame: Separate purchase from the mattress — deducted independently. Under $2,500? Expense immediately. Over? Section 179 or depreciate.
Box spring or foundation: Usually purchased with the mattress. If on the same invoice, treat as a single item for the $2,500 threshold.
Mattress topper: Supply — deduct on Schedule C Line 22.
Mattress protector: Supply — deduct on Schedule C Line 22.
Sheets, pillowcases, duvet: Supplies — Schedule C Line 22. See our guide to deducting linens and consumables.

Invest in Quality and Deduct More

A $1,200 queen hybrid mattress from Casper or Purple for your STR's master bedroom is not just a guest experience investment — it's a $1,200 immediate deduction. At 22% tax rate, the after-tax cost is only $936. The same investment that earns you five-star reviews is reducing your tax bill.

Track Furniture Purchases and Placed-In-Service Dates

DeductFlow tracks your mattress purchases, bed frames, and all furnishings — with placed-in-service dates and depreciation schedules when needed. Your furniture deductions are always organized and documented.

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Disclaimer

This article is for informational purposes and does not constitute tax, legal, or financial advice. Tax rules vary based on your specific situation, filing status, entity structure, and jurisdiction. Always consult a qualified CPA or tax professional for guidance on your specific tax situation. IRS rules and thresholds are subject to change — verify current requirements at irs.gov before filing.