Business Expense and Educator Discount

[mrmartin7]

I am a public school teacher and also run a side business making educational YouTube videos as a sole proprietor. I am in need of a new Macbook for my video editing/business and was wondering if I would be able to use the $100 off Apple Educators Discount since I am a teacher and also claim the new Macbook as a business expense since it will solely be used for making YouTube videos? Does the IRS care if I get this discount if a receipt says that an educator discount was applied to the purchase? Thanks for your thoughts and advice.

[rjs]

The IRS doesn't care if you get the discount. The amount you can claim as a business expense is the amount you actually pay, after the discount is applied.

[Opus 17]

Note that unless the MacBook is used 100% for your side business, you can only deduct/expense/depreciate the percentage of the cost that is used in your side-business.  And if audited, you will need to show records or some kind of calculation method as to how you allocated the cost to personal use, side business, and main job.