Second computer
Technology Expensesfreelancersconsultantsgraphic designersit professionalscomputer
The cost of a second computer is deductible if it is used primarily for business purposes. If the computer is used for both personal and business activities, only the business-use portion is deductible. For example, if a graphic designer uses a second computer 70% of the time for client projects and 30% for personal activities, only 70% of the cost can be deducted. It's important to maintain records that demonstrate the business use, such as time logs or work-related software installed. The IRS requires that the business use be substantiated to claim the deduction.