is a smartwatch considered a communication expense?

[MonikaK1]

Yes, a smartwatch is generally considered a communication device (or "listed property" similar to a cellphone) for tax purposes if it is used for business, making it potentially tax-deductible. A smartwatch can be a deductible business expense if it is "ordinary and necessary" for your work, acting as a functional extension of a phone. It is generally treated as a listed property deduction, where you can deduct the percentage of its cost used for business, rather than 100% personal use.

See this TurboTax tips article for more information.

If you need extra time, filing an extension by April 15, 2026, moves your submission deadline to October 15. But remember any taxes owed are still due in full by the original April 15 date.