Can I deduct the use of my homebased personal computer for work?
(Revised November 2012)
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, however, you are generally 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 the 'convenience of employer test' (discussed in another FAQ section) in order to be able to deduct the costs of their home computer. Assuming that you attempt to deduct your home computer, you can only deduct the business portion, and you will need to keep records on the business-versus-personal use percentages.
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.
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