AmyC
Expert Alumni

Business & farm

You don't depreciate the laptop. If the business was non-functional, you did not use the laptop for business. In fact, your laptop must be used 50% or more for business any time that you claim it as business use. Please see IRS Deducting Expenses

 

@SatansLittleTaxDemo

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"