Employees: The cost of a work computer is no longer deductible in tax years 2018 through 2025 due to the Tax Cuts and Jobs Act (TCJA) that Congress signed into law on December 22, 2017.
Prior to the tax law change, employees could deduct the depreciation on unreimbursed computers they purchased if the computer was required for their job and its use was for the employers' convenience. Work computers purchased for the convenience of the employee (including those that were purchased so the employee could work at home) didn't qualify for a deduction.
Self-Employed: If you use your computer to generate income or run your business, you can either write it off as a business expense under the business safe harbor election (up to $2,500) or treat it as a business asset. As a business asset, you have a choice between deducting depreciation for the next 5 years or the full cost in the year you acquired it (assuming it qualifies for Section 179 treatment).
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