Tablets qualify as listed property under IRC §179. If used more than 50% for business, you can elect Section 179 expensing. If business use is 50% or less, you must use straight-line depreciation over 5 years.
Getting the deduction right is not just about whether it is allowed — it is about how you set it up.
Document business apps, client presentations, and work tasks performed on the device.
Save the purchase receipt. Note business use percentage.
If over 50% business use, elect Section 179. If mixed use, prorate the deduction.
Do not claim 100% if children or family members also use the device.
Purchase a dedicated business iPad and keep it separate from personal devices.
When structured correctly, this deduction can significantly reduce your taxable income.
Here is how this deduction typically works in real situations:
A designer uses an iPad Pro 80% for client work.
An LLC purchases iPads for the sales team.
Owner claims 100% on an iPad also used by kids for games.
Key Takeaway: The difference between a valid deduction and a denied one usually comes down to documentation, usage percentage, and proper structuring. The same expense can be fully deductible, partially deductible, or not deductible at all — depending on how it is handled.
Yes -- for the business-use percentage. Over 50% business use qualifies for Section 179 expensing.
