My husband is a physician resident and uses an iPad for his educational portion of training along with for presentation. We purchased one this year. Can it be deducted?

[Marketstar · Accepted solution]

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