I teach online. Can I deduct an ipad?

[Chip53]

I am an educator.  Iteach online classes form home sometimes.  Can I deduct the price of an ipad I bought?

[MinhT · Accepted solution]

If you are an employee, then you cannot deduct the cost of the iPad as it is a job-related expense.

Up to tax year 2017, job-related expenses were deductible as an itemized deduction subject to the 2% of AGI floor.

Under the Tax Cuts and Jobs Act, the itemized deductions for job-related expenses subject to the 2% of AGI floor are suspended for expenses incurred after December 31, 2017 through 2025.

If you are self-employed then you can deduct the business use portion of this iPad as a business expense.