Can I write off AirPods as a freelancer?

As a freelancer, you can deduct the cost of equipment and supplies that are ordinary and necessary for your business. If you use AirPods exclusively for your business-related activities, such as client calls or editing audio files, they can be considered a business expense and be deductible. However, if you also use them for personal activities, you can only deduct the percentage of the cost that corresponds to business use. For example, if you use your AirPods 50% of the time for business and 50% of the time for personal use, you can only deduct 50% of the cost. It's important to keep accurate records to substantiate your claim.