Yes. You can expense your office equipment instead of depreciating them, i.e. spreading the deduction over several years.
NOTE: if you claim a home office deduction in Pennsylvania you must pay use tax on the amount of any utility deduction.
A taxpayer may use PA Schedule UE to report allowable unreimbursed business expenses which can be excluded from compensation on Line 1A. For an expense to be allowable, it must meet the following conditions:
1. The actual amount paid must be reported. Expenses may not be estimated or guessed.
2. The expenses must be reasonable. The amount of expense should not be excessive in relation to income, type of expenditure or purpose of expense.
3. The expenses must be necessary for the employee to do the duties of the job. Costs may not be incurred to make the job more convenient for the employee or to make the job more productive.
4. Only ordinary expenses are allowable. The expenses must be similar to those incurred by other employees in the same trade or profession.
5. The expenses must be directly related to the employee’s present trade, business, or profession.
6. The expenses must be unreimbursed.
Refer to What are unreimbursed business expenses?
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
