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tablet

TL;DR

A tablet can be deductible as a business expense if it is used primarily for business purposes. Personal use must be minimal to qualify for a full deduction.

Detailed Answer

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.

Where to Put It on the Tax Form

Schedule C, Line 13 for depreciation or Line 18 for other business expenses if fully expensed.

Real World Example

A freelance graphic designer purchases a tablet for $800 and uses it 80% of the time for creating client designs and managing projects. They can deduct $640 (80% of $800) as a business expense on their Schedule C.

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 price by this percentage to find the deductible amount.

Audit Risk & Documentation Tips

Moderate audit risk. Keep detailed records of business use, such as a usage log or calendar entries showing business activities. Save the purchase receipt and any related invoices. Consider using software to track usage time for additional substantiation.

IRS Reference

IRS Publication 946 (How To Depreciate Property), IRS Publication 587 (Business Use of Your Home).

Relevant Industries

FreelancersConsultantsGraphic DesignersReal Estate AgentsIT Professionals

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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 20, 2026