Is Computer / Laptop Tax Deductible for Your Business?

Yes, computer / laptop is generally tax deductible for self-employed individuals, freelancers, and small business owners. The IRS allows you to deduct ordinary and necessary business expenses, and computer / laptop typically qualifies when used for legitimate business purposes.

Key Rules for Deducting Computer / Laptop

Computers are 'listed property' but under OBBBA 2025, 100% bonus depreciation is available for immediate write-off if business use exceeds 50%.

Requirements to Claim This Deduction

• If >50% business use: can take full bonus depreciation
• If mixed use: prorate based on documented usage
• Keep log of business vs. personal time

How to Document Computer / Laptop for Tax Purposes

Proper documentation is critical for any business deduction. For computer / laptop, you should:

• Keep all receipts and invoices showing the amount paid
• Record the date of the expense and the business purpose
• If mixed-use, maintain a log showing business vs. personal usage
• Store records for at least 3 years (7 years for major purchases)

Source: IRS Publication 946; IRC § 280F. This information is for educational purposes only. Consult a qualified tax professional for advice specific to your situation.