tablet

A tablet is deductible as a business expense if it is used more than 50% for business purposes. If the tablet is used for both personal and business purposes, only the business-use portion is deductible. For example, if a tablet is used 70% of the time for business tasks such as managing client communications, creating presentations, or accessing work-related applications, then 70% of the cost can be deducted. It's important to maintain records of business use, such as a log of activities or usage reports. Tablets are considered listed property by the IRS, which means they are subject to stricter substantiation requirements. If the tablet is used less than 50% for business, it must be depreciated over its useful life rather than expensed immediately.