topic Delta requires that I have a computer, internet service and a phone. I receive my work schedule via the web site. Are these deductible and do they count as home office? in Deductions & credits

Delta requires that I have a computer, internet service and a phone. I receive my work schedule via the web site. Are these deductible and do they count as home office?

megawo — Thu, 06 Jun 2019 00:34:56 GMT

Probably not, and not enough information. A home office m...

Opus 17 — Thu, 06 Jun 2019 00:34:57 GMT

Probably not, and not enough information.

A home office must meet three tests; it is an area of your home used exclusively for work (not for personal or family stuff); it is your regular place of work (you don't have another office to go to); and your use of the home office is for your employer's convenience, not your convenience.

Whether or not you have a home office, a computer, internet and phone is a deductible work expense if you have dedicated work-only service. If you are using your personal home services for work, then you can't deduct the expense unless you can prove (by a log or some other kind of record) how much you use the phone, internet and computer for work, and only deduct that percentage of expenses. (For the phone and Internet service bills, a second line of argument says you can never deduct work expenses if the service is flat rate, since you pay the same whether work is 1% of 99% of the use. I agree with this second argument, but the first argument exists if you want to try it.)

Also note, this is an itemized deduction on form 2106 subject to the 2% rule so you may not actually benefit. And this deduction is eliminated for 2018, so if you have work from home expenses as a W-2 employee, you may want to discuss other reimbursement arrangements with your employer.

I believe there is also a requirement that your business...

Hal_Al — Thu, 06 Jun 2019 00:34:59 GMT

I believe there is also a requirement that your business use of your computer and internet must be at least 50% of the total use, for any of it to be deductible.

To depreciate the computer as an asset, yes. I don't thi...

Opus 17 — Thu, 06 Jun 2019 00:35:00 GMT

To depreciate the computer as an asset, yes. I don't think the 50% minimum applies to the monthly subscription for the phone or internet connection.