Can I Write This Off?Second computer
TL;DR
A second computer can be deductible if it is used for business purposes, but personal use must be excluded from the deduction calculation.
Detailed Answer
Where to Put It on the Tax Form
Schedule C, Line 13 for depreciation or Line 27a for other expenses. If the computer is fully expensed under Section 179, it appears on Form 4562.
Real World Example
A freelance web developer purchases a second laptop for $1,200. They use it 80% of the time for coding projects and 20% for personal use. They can deduct $960 (80% of $1,200) as a business expense on their Schedule C.
Calculation Required
A calculation is required for this deduction.
To calculate the deductible amount, multiply the total cost of the computer by the percentage of business use. For example, $1,200 x 80% = $960.
Audit Risk & Documentation Tips
Moderate audit risk. Keep detailed records such as purchase receipts, a log of business vs. personal use, and any relevant contracts or client communications. Use software or a spreadsheet to track usage time to substantiate the business-use percentage.
IRS Reference
IRS Publication 587 (Business Use of Your Home) and IRS Publication 946 (How To Depreciate Property).
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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 February 4, 2026