Yes, you can change the percentage to 100% for the 2020 tax year. This is not a problem at all, you will want to track the depreciation you used the first year for the future sale or disposition of the computer.
No, you do not have to maintain the business use percentage from the first year because it can fluctuate with certain assets that are easily convertible from business use to personal use such as vehicles. These items are called 'Listed Property'. This is a tax term for items that were specifically put on a list. Cell phones have been removed from this list and are no longer 'Listed Property'
Listed Property:
Listed property includes cars and other property used for transportation, property used for entertainment, and certain computers.
- See IRS Publication 936 for more information. (This is 2019 because the IRS has not completed the 2020 version.)
@Taxathrone - The answer has been updated, appreciate the reminder.
Note: Computers and peripheral equipment removed from listed property treatment.—Effective for
property placed in service after December 31, 2017, computers and peripheral equipment are removed as a category of listed property (Code Sec. 280F(d)(4)(A), as amended by the Tax Cuts and Jobs Act (TCJA). As a result, the cost of computers and peripheral equipment can be deducted or depreciated like other business property and are no longer subject to the strict substantiation requirements of Code Sec. 274(d).
[Edited: 03/10/2021 | 5:57a PST]
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