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.