Checkmark iconCan I Write This Off?

can i write off ipad

TL;DR

An iPad can be deductible if it is used for business purposes, but personal use must be excluded. Proper documentation is essential to substantiate the business use percentage.

Detailed Answer

The cost of an iPad can be deducted as a business expense if it is used primarily for business purposes. To qualify, the iPad must be necessary and ordinary for your business operations. If the iPad is used for both personal and business purposes, only the business-use portion is deductible. For example, if you use the iPad 70% of the time for business and 30% for personal, you can only deduct 70% of the cost. It is crucial to maintain a log or other documentation to support the business-use percentage. Additionally, the iPad can be depreciated over its useful life or expensed under Section 179 if eligible.

Where to Put It on the Tax Form

Schedule C, Line 13 for depreciation or Line 27a for other expenses. If using Section 179, report on Form 4562.

Real World Example

A freelance graphic designer purchases an iPad for $1,000 and uses it 80% of the time for designing client projects and 20% for personal use. The designer can deduct $800 (80% of $1,000) as a business expense.

Calculation Required

A calculation is required for this deduction.

To calculate the deductible amount, determine the percentage of business use by dividing the hours used for business by the total hours used. Multiply the purchase cost by this percentage to find the deductible amount.

Audit Risk & Documentation Tips

Moderate audit risk. Keep detailed records such as purchase receipts, a log of business use, and any related business correspondence. Document how the iPad is used in your business, and maintain a usage log to substantiate the business-use percentage.

IRS Reference

IRS Publication 946, IRS Code Section 179, and IRS Publication 535.

Relevant Industries

FreelancersConsultantsGraphic DesignersPhotographersReal Estate Agents

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Disclaimer: This is for informational purposes only and should not be construed as tax or legal advice. Always consult your tax advisor.

Page created on March 6, 2026

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