The National Directory of Certified Public Accountants

Ask A CPA - Employee Business Expense


The IRS has strict guidelines as to who may fully expense or depreciate the cost of purchasing a computer. The computer must be used for the "convenience of your employer" and also be required as a "condition of employment". Condition of employment means you cannot properly do your job without it. Computers are considered "listed property" subject to IRS restrictions. The computer must be required for the job and be inextricably related to proper job performance. The purchase of the computer must be a mandatory job requirement, not just a convenience for the employee.

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