2022 expenses for a self-employed in 2022 but an employee in 2023

[MMO_]

As a self-employed person, I purchased a computer and a desk in 2022. (80% work, 20% personal) I am now a full time company employee, but since I'm working remotely, the computer and the desk are now being used for my employment 2022. (still 80% work, 20% personal)

In the past years, since I always worked as self-employed, I used section 179 for computers, but since I'm not using these as self-employed anymore in 2023, I'm wondering if it's okay to use section 179 for 2022. By the way, the total cost of the computer was about $2053 and the desk was $1065.

Any advice would be greatly appreciated. Thank you.

[PatriciaV · Accepted solution]

If you used the computer for a self-employed business in 2022, Section 179 is available in the year of purchase. However, under the Safe Harbor Election, you may claim the total cost of business assets costing less than $2,500 each. The personal-use portion is not deductible.

Please be aware that employees can no longer claim expenses when working from home.

[MMO_]

Hello! Thank you very much for your response! Good to know that I can still use Section 179. I'll also check into Safe Harbor Election as well.

>Please be aware that employees can no longer claim expenses when working from home.

Yes. Understood. Thank you again!