Can i deduct the cost of computer and cell phone repair if I don't have a separate office for my business? i do landscaping, so most work happens on site.

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Can i deduct the cost of computer and cell phone repair if I don't have a separate office for my business? i do landscaping, so most work happens on site.

Probably not, and no.

Computers and cell phones are "listed property". This is a special status that applies to property that has dual consumer and business use and where deductions are likely to be misused.

With listed property, you can only deduct expenses (such as repairs and calling plans) if you keep a log of your personal and business use and only deduct the percentage of business use.

The purchase of listed property is subject to depreciation as with other business assets. It may be a direct expense but not always. Depreciation is subject to certain rules. Additionally, listed property can only be depreciated as a business expense if you have a log that documents the percentage of business use AND the business use must be more than 50%.

The simplest situation is if you have a computer or cell phone that is used only for business and you have a separate computer or cell phone that you use for personal purposes. Then you can depreciate the purchase of the property and you can deduct your ongoing expenses as business expenses. If you don't have business only items, then most people do not keep the kinds of records needed to be able to deduct expenses or depreciate the purchase of dual use listed property.