Michael T Wing CPA wrote:

- quote -

Well, unless you can get the agent to commit to his theory
that the deduction is disallowed because the employee
doesn't have that note and he/she is required to have it.
Sometimes it's possible to get an agent, wanting to be
agreeable who feels they have a "solid" issue (that is, lack
of the document being dispositive of the issue) to agree to
every other assertion you make.

In essence, while likely it won't work, I'd probably hold
the actual regulation language "in reserve" initially just
in case the agent traps him/herself <grin> .

--
Ed Zollars, CPA
Phoenix, Arizona

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We have several hundred teachers - most of whom have
computers - which they use as they once did typewriters.

Teachers tend to be as autocratic in the definition of "what
I need to do my job" as any IRS auditors.

We've been writing them off for years. IRS seems to be
leaving them alone, too.

Nan, EA in LA

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Rufus Leaking wrote:

- quote -

Actually, the regulation specifically says that's *NOT* the
case. Regulation §1.280F-6T(a)(2)(ii) provides:

--begin quoted text

"Condition of employment." In order to satisfy the
"condition of employment" requirement, the use of the
property must be required in order for the employee to
perform the duties of his or her employment properly.
Whether the use of the property is so required depends on
all the facts and circumstances. Thus, the employer need not
explicitly require the employee to use the property.
Similarly, a mere statement by the employer that the use of
the property is a condition of employment is not sufficient.

--end quoted text

Now, that said, having such a statement is likely better
than not having one--but, as the regulation notes, that
statement is not, in and of itself, sufficient to establish
the condition of employment requirement. What the
regulation is effectively saying is that the IRS suspects
such a "requirement" might be one that is really just the
*employee's* idea, and the "requirement" may not truly be a
requirement (the employee wouldn't really be fired if he/she
got rid of the computer).

--
Ed Zollars, CPA
Phoenix, Arizona

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Rufus Leaking <djmangin[at]aol.comrufus> wrote:

- quote -

I disagree. It need not be EXPLICITLY required by the
employer so long as it is ~reasonably necessary~ to properly
perform the job and is not furnished by the employer. IOW,
"convenience of the employer" does NOT require an EXPLICIT
directive of the employer. (But ~lots of luck~ proving the
point in its absence.)

MTW

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- quote -

and.... It must be clearly stated in your employment
contract that you MUST provide a home computer as a
condition of employment.. And not a "pre-dated" one, LOL...

Dave

"Hid in the reeds are eyes that peek,
voices I don't understand.
Flamingos fly endlessly,
To the silent sky"

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Fred wrote:

- quote -

Employment: Yes, but only if it is a requirement of your
job (or for your employer's convenience).

Charity: No. There is no allowance for anything like
depreciation for charitable work.

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Can I write off a home computer which I used for work and
two non-profit societies? What are the regulations? The
computer is used approx. 75% of the time for either work or
the volunteer work.

Thanks
Fred
adc315555[at]yahoo.com

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