Yes, for the business share. If you elect the de minimis safe harbor, a laptop costing up to $2,500 per item or invoice can be deducted in the year you buy it. Otherwise you depreciate it, or, if business use is more than 50%, you can elect the section 179 deduction, which for 2025 allows up to $2,500,000 in total. The personal share of a laptop is not deductible. A ProfitDrawer bookkeeping spreadsheet records the purchase with a receipt link.
How the options work for a laptop placed in service in 2025 (IRS Publications 334 and 946, 2025):
- De minimis safe harbor: without an applicable financial statement, up to $2,500 per item or invoice, if you also expense it in your books. You elect it each year with a statement on your timely filed return, and it covers all qualifying purchases that year.
- Section 179: deduct the cost in the year you place the laptop in service, within a dollar limit and a business income limit. For mixed use, you can elect it only if business use is more than 50%, and only the business percentage of the cost counts.
- Depreciation: recover the cost over the asset's recovery period. Publication 946 also covers a special depreciation allowance for qualified property.
Example (example numbers only): a $1,500 laptop used 80% for business has a business cost of $1,200.
Keep the receipt and a short note on how you estimated business use. General information, not tax advice.
Source: IRS Publication 946 (2025), How To Depreciate Property · Updated
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General information, not tax, legal or financial advice. Check the rules for your state and your situation.