[net.taxes] deductions for a home computer

susan@vaxwaller.UUCP (Susan Finkelman) (01/31/85)

A couple of years ago someone posted the current rules for 
deducting a home computer, including what was required to 
justify it as a professional expense.  Can anyone post (or
repost if I missed it) such information for the 1984 tax 
year?  I've also heard that there are new rules for record
keeping for 1985.  What are they?

Thanks in advance,
	Susan Finkelman (415) 945-2274
	Varian Instruments, 2700 Mitchell Dr.  Walnut Creek, Ca. 94598
	{zehntel,amd,fortune,resonex,rtech}!varian!susan

kfl@hoxna.UUCP (Kenton Lee) (02/01/85)

xxx
The new rules for home computer deductions went into effect on
June 18, 1984!!  According to the new rules, you can only deduct
the computer if it is (1) for the convenience of your employer and
(2) required by your employer as a condition of your employement.
If the computer is partially for personal use, you must pro-rate
the business part.

ask@cbdkc1.UUCP (A.S. Kamlet) (02/03/85)

> The new rules for home computer deductions went into effect on
> June 18, 1984!!  According to the new rules, you can only deduct
> the computer if it is (1) for the convenience of your employer and
> (2) required by your employer as a condition of your employement.
> If the computer is partially for personal use, you must pro-rate
> the business part.

Even if the home computer cannot be claimed as a business expense,
can it be claimed as an educational expense used to "maintain
or improve job skills?"
-- 
Art Kamlet   AT&T Bell Laboratories  Columbus   {ihnp4 | cbosgd}!cbrma!ask

mroddy@enmasse.UUCP (Mark Roddy) (02/05/85)

[eat this nad ide]

> Even if the home computer cannot be claimed as a business expense,
> can it be claimed as an educational expense used to "maintain
> or improve job skills?"

This seems to be legitimate. At least until the IRS decides, in its
infinate wisdom, to close another wage-earner's tax shelter.