280E Expense Categorizer & Tax Impact Calculator

See how IRC Section 280E affects your cannabis business. Enter your revenue and expenses below to calculate the tax impact of disallowed deductions.

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Expense Categories

Enter annual amounts. Each category is pre-classified as deductible COGS or 280E-disallowed.

Rent/Lease (Production Facility)

Portion of rent allocated to cultivation/production areas

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Rent/Lease (Admin/Office)

Office, retail, and non-production space

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Wages - Production/Cultivation Staff

Growers, trimmers, extractors, packaging line workers

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Wages - Admin/Sales/Marketing Staff

Management, sales reps, marketing, front desk

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Utilities (Production)

Power, water, HVAC for grow rooms and production

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Utilities (General/Office)

Office lighting, heating, internet

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Insurance

Business insurance, liability, workers comp (non-production)

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Marketing/Advertising

All marketing and advertising spend

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Supplies & Materials (Production)

Nutrients, soil, packaging, grow supplies

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Professional Services (Legal, Accounting)

Legal fees, accounting, consulting

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Equipment/Depreciation (Production)

Production equipment depreciation and maintenance

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Other COGS Items

Testing, compliance, direct production overhead

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Other Operating Expenses

Travel, office supplies, software, misc overhead

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Deductible (COGS) Non-Deductible (280E Disallowed)

Tax Impact Summary

Total Revenue$0
Total COGS (Deductible)$0

Gross Profit$0
Disallowed Deductions (280E)$0
Net Income (if deductions allowed)$0

Tax Liability Comparison

With 280E (35% on Gross Profit)
$0
Without 280E (21% on Net Income)
$0

This calculator provides estimates for educational purposes only. Actual tax liability depends on your specific business structure, filing status, and applicable state taxes. Consult a qualified CPA for personalized advice.

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Our team specializes in 280E tax strategy. We can help you properly allocate costs to COGS and build a defensible tax position.

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