Construction Materials Tax Deductions

Material costs for construction projects are deductible as job expenses or COGS. From lumber to concrete, every material purchase reduces your taxable income.

constructionbuilding materialscontractor suppliesjob costs

check_circleWhat You Can Deduct

  • checkLumber and framing materials
  • checkConcrete, cement, and masonry
  • checkElectrical wiring and components
  • checkPlumbing pipes and fixtures
  • checkRoofing materials and supplies
  • checkInsulation and drywall

lightbulbTips for Keeping Records

  • tips_and_updatesTrack materials by job for accurate project costing and deductions
  • tips_and_updatesUnused materials returned for credit must reduce your deduction
  • tips_and_updatesBulk material purchases are deductible when used on projects
  • tips_and_updatesKeep delivery receipts with job site addresses for documentation

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