Prototype runs
$25–$5,000
Can You Write Off Prototype runs?
Short answer: Prototype runs — R&D prototypes before production.
Prototype runs may be deductible when purchased for ordinary and necessary use in your manufacturing / small factory business. Documentation of business purpose is usually required.
BW-BUY-01762
medium risk
Prototype runs
Typical range: $25–$5,000
Manufacturing / Small Factory
Other Expenses
Prototype Development
Prototype runs — R&D prototypes before production.
BizWriteOffs provides educational information only and is not tax, legal, or accounting advice. Deductibility depends on your specific facts and records. Consult a qualified tax professional.
Business justification
Prototype runs may be deductible when purchased for ordinary and necessary use in your manufacturing / small factory business. Documentation of business purpose is usually required.
Write-off library
Prototype Development
R&D prototypes before production.
Documentation to keep
- Receipts, invoices, or bank/credit card statements
- Written business purpose and date of expense
- Logs or apps tracking business use when mixed personal/business use applies
Tax references
Schedule C (Form 1040)
Form 4562
prototype development
manufacturing
prototype runs