Business expense - educational computer at home. Purchase computer for education related to business/work topics. Can I write off the computer

[rohit_bhatnagar]

 I would look at Youtube and learn material that way.  This would be related to my profession.  

[xmasbaby0]

Are you self-employed or do you receive a W-2?  

[rohit_bhatnagar]

I am on 1099.   Let me also know for W2 (for the future)

[xmasbaby0]

Job-related expenses for W-2 employees will not be deductible for 2018 and beyond.  That deduction has been eliminated.  If you are self-employed you can still enter legitimate business expenses on a schedule C.  

[TaxGuyBill · Accepted solution]

If you are Self Employed (1099-MISC), you can deduct (or depreciate) the business percentage of the computer.

Unless the computer is in your qualified Home Office (used exclusively for business), that would mean you would need to keep logs for how much time the computer was used for business, and how much time it was used for personal purposes.

So if the computer was used 10% of the time for business purposes, 10% of the cost of the computer could be used as a deduction or for depreciation.

[rohit_bhatnagar]

Using the computer for educational purposes, so I can improve in the business I am working in - is that considered a "business use of the computer".  I am not directly doing any business related activities on the computer.

[TaxGuyBill]

Yes, that sounds like business use to me.