IRS allows a deduction for ordinary and necessary business expenses. If you use a computer or iPad for both business and personal purposes, you can only deduct the percent used for business, for example 80% if you used your iPad that much for business (generally not the full amount).
Learning how to use an iPad so you could teach others would be a business purpose, but only time spent on learning functions relevant to your teaching.
You can wait until you file your taxes before deciding on a business use percentage. At that time, you can look back and see how much time you spent learning and using your iPad for a business purpose.
Deductions are subtracted against business income. If you deduction produces a loss, the loss in subtracted against your total income.
An ordinary expense is one that is common and accepted in your industry. A necessary expense is one that is helpful and appropriate for your trade or business. An expense does not have to be indispensable to be considered necessary.
What Can I Deduct?
