Is a Laptop or Computer Tax Deductible? Yes — Here's How to Claim It on Schedule C
100%
Deductible
Line 13
Schedule C
Depreciation (Section 179)
Category
$800–$3,000+
Typical cost
If you're self-employed or own a single-member LLC, your laptop or computer is one of the easiest business expenses to deduct. You can expense the full cost immediately under Section 179 or use bonus depreciation—as long as you use it over 50% for business. Mixed-use devices require you to prorate the deduction based on actual business use.
Who qualifies?
Solo entrepreneurs, freelancers, consultants, and single-member LLC owners filing Schedule C qualify. You must use the computer over 50% for business activities (not personal browsing or entertainment) to claim the full deduction.
How to claim it
- 1 Calculate your business-use percentage (e.g., if you use the laptop 80% for client work, that's 80% deductible).
- 2 Multiply the purchase price by your business-use percentage to get your deductible amount.
- 3 Report the deductible amount on Schedule C Line 13 (Depreciation) using Form 4562, or claim it as Section 179 expensing if the total asset qualifies.
Pro tip
Keep a detailed log of business vs. personal use, especially for devices under $2,500—the IRS scrutinizes mixed-use equipment heavily. If you're unsure of your percentage, document how many hours per week you use it for business to defend your claim in an audit.
Source: IRS Publication 946: How To Depreciate Property · Updated for the 2025 tax year
Common questions
What is Section 179 expensing for a business laptop?
Section 179 lets you deduct the full purchase price of a business laptop in the year you buy it, rather than depreciating it over 5 years. For a $2,000 laptop used 100% for business, you deduct the entire $2,000 in year one. The laptop must be placed in service (actively used for business) during the tax year and used more than 50% for business.
Can I deduct a laptop I also use for personal purposes?
Yes, but only the business-use percentage. If you use your laptop 75% for business and 25% for personal activities, you can deduct 75% of the cost. Keep a usage log or estimate based on work hours to support your percentage if audited.
Judy automatically tracks Laptop / Computer
Connect your business bank account and Judy categorizes Laptop / Computer charges to Depreciation (Section 179) (Line 13) — no spreadsheets, no manual entry. Get a free 30-day audit first, then subscribe.
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