I have an apple watch I use for business and purchased it in 2017. Is the full price of the apple watch a tax write off? Or do I write off the phone extensionfrom bill?

[AnnetteB]

You can only deduct the portion of the cost of the Apple watch that is used for business as a business expense.  For example, if you use it 75% of the time for business and 25% of the time for personal purposes, then 75% of the cost is a business expense.

I may not understand what you mean by “phone extension”, so if this does not answer your question please explain further.  If you have a second phone line installed in your home or a second cellular line that is used exclusively for business purposes, then those expenses are a business deduction.  The first phone line into your home is never deductible for business reasons even if there is an office in your home.  If you have only one cellular line, then you may deduct a percentage of that cost depending on your business usage of that line.