"Andrew" <justme[at]nowhere.com> wrote

- quote -

I would think that 5% is a deminimus amount of time / use.
So deducting all of it wouldn't be unreasonable.

But if you are wanting to be somewhat PC about things,
reduce some of her self-employment profits by an extimated
number for "personal-use" to cover things like - pesonal use
of cell phones, mileage, computer use, etc.

--
Paul A. Thomas, CPA
Athens, Georgia

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My wife is her own contractor as a transcriptionist. She
pays no taxes.

Her PC is failing and needs replaced. I assume she can take
a percentage of the deduction of the PC for business - she
uses about 5% of it to check her personal email and to
research things outside of business (research is usually
based on health issues with our child).

Would that be correct then - that she can still deduct a
percentage but not all of it?

The reason I ask is because don't corporations take 100%
deductions on the PC's to EE's? Should they since we all
know EE's use those corp PC's to check personal e-mail,
surf, and sometimes, play games? I understand the corp
can't really measure that behavior but just trying to
compare how they could take 100% deduction but the wife
would only be able to take 95% (or whatever %).

thanks

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2005) - All rights reserved. > << ================================================== ===== >