Assuming your spouse is a paid employee, he can deduct the iPad if considered an ordinary and necessary business expense.
The IRS defines expense ordinary and necessary expenses this way:
An expense is ordinary if it is common and accepted in your industry
An expense is necessary if it is helpful and appropriate for your business
If the iPad qualifies per the above, enter in the following area:
Type in 2106 in the search box, top right of your screen, then click the magnifying glass
Click the jump to 2106 link in the search results.
Follow the prompts and onscreen instructions
See Any Other Expenses? Page
Education Expenses , 6th category down
Assuming your spouse is a paid employee, he can deduct the iPad if considered an ordinary and necessary business expense.
The IRS defines expense ordinary and necessary expenses this way:
An expense is ordinary if it is common and accepted in your industry
An expense is necessary if it is helpful and appropriate for your business
If the iPad qualifies per the above, enter in the following area:
Type in 2106 in the search box, top right of your screen, then click the magnifying glass
Click the jump to 2106 link in the search results.
Follow the prompts and onscreen instructions
See Any Other Expenses? Page
Education Expenses , 6th category down