Computer for home use – is it deductible?
If you own your own business, you should be able to deduct the cost related to a home computer. For example, you probably need to keep your income records confidential and physically removed from the inquisitive eyes of your employees. If you are an employee, you generally are not entitled to deduct the costs related to a home computer unless your employer requires you to have one. In our experience, very few employees can meet this test. If you are taking educational courses needed to improve your job skills, you may be able to deduct the cost of a home computer if your curriculum requires you to have a personal computer at home. Assuming that you attempt to deduct your home computer, you can only deduct the business portion. Also, you need to keep records on the business use versus personal use percentages.
