Relay-Version: version B 2.10 5/3/83; site utzoo.UUCP
Posting-Version: version B 2.10.1 6/24/83; site pwa-b.UUCP
Path: utzoo!watmath!clyde!burl!ulysses!bellcore!decvax!linus!philabs!pwa-b!miorelli
From: miorelli@pwa-b.UUCP (Bob Miorelli)
Newsgroups: net.taxes
Subject: Re: Computer Writeoff
Message-ID: <193@pwa-b.UUCP>
Date: Wed, 5-Feb-86 11:13:36 EST
Article-I.D.: pwa-b.193
Posted: Wed Feb  5 11:13:36 1986
Date-Received: Sun, 9-Feb-86 05:25:35 EST
References: <16500001@uiucdcsp>
Organization: Pratt & Whitney Aircraft, E. Hartford, CT
Lines: 12

Unfortunately, the IRS has really clamped down on the writeoff
of computers used at home.  There is a guideline that says that it
must be "required as a condition of employment" to qualify.  Even
so, if the business use is below 50% of the total use an extended
depreciation must be used (12 yrs) and it doesn't qualify for the
investment credit nor the section 179 expense deduction.  The IRS
frowns on the writeoff of home computers.
-- 

-->BoB Miorelli, Pratt & Whitney Aircraft
           also, H & R Block tax perparer and Instructor
pwa-b!miorelli