Which category of business expense should my laptop computer go under?

If the cost of the laptop was up to $2,500, you can deduct it as a business expense under the business safe harbor election.  

 

If the cost was more, then you can treat it as a business asset and depreciate it.  

 

Remember that you can only claim the percentage of business use. This is only true if you are self-employed. Employees can't claim their computer.  

 

IRS Publication 946, How to Depreciate Property