Mark Torborg wrote:

- quote -

Hmmm. He might be able to depreciate the tools (since I
don't know what they are, I don't know the depreciation
life) starting now, and if he gets any business as a
self-employed mechanic during the depreciation time,
that fraction (based on some allocation between employment
and self-employment) part can go toward a Schedule C
deduction. It seems unlikely that, between the
standard deduction and the 2% of AGI floor on
miscellaneous itemized deductions, including
employee business expenses, that he could make
much use of the depreciation if he doesn't become
self-employment.

Alternatively, and I'm not going to research it now,
it's poosible that he could depreciate the tools starting
at the time he DOES go into business for himself.

- quote -

No.

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My son is 19 years old and doing his taxes. Last year he
started a new job as a mechanic that requires him to supply
his own hand tools. Last year he spent approximately $4600
on tools.

My question, since he lives at home and this is his only
expense the standard deduction is more than the cost of the
tools.

Can he somehow deduct or depreciate the cost of the tools if
he goes into business in the future?

Am I missing something obvious?

Also, he was enrolled in a votech program that required him
to purchase some of the tools. Can the cost of those tools
be deducted as an educational expense?

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