paradox wrote:

- quote -

No. He didn't buy it for use in his employment.

However, I don't see a problem with listing it under "job
search expense!" (Given the scenario above). As a job
search expense, that provision of 280F doesn't apply. (Of
course, other rules, like IRC 168/169/179 for depreciation
would naturally apply.)

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An employee was terminated during 2003. During the same
year he purchased a computer for $1,500 to use in his search
for a new job.

§280F(d)(3) states:
Any employee use of listed property shall not be treated
as use in a trade or business for purposes of determining
the amount of any depreciation deduction allowable to the
employee (or the amount of any deduction allowable to the
employee for rentals or other payments under a lease of
listed property) unless such use is for the convenience
of the employer and required as a condition of employment.

Question: Is an unemployed individual an "employee" for the
purposes of §280F?

Please provide cites.

Thank you

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