If you use the computer in what qualifies for tax purposes as a home office,
you do not have to meet the 50% use test. You can take depreciation under GDS,
the section 179 deduction, and the special first year depreciation allowance.
Use Form 4562, Depreciation and Amortization, to calculate your depreciation
deduction. But if you file Form 2106 or 2106EZ, you would report the
depreciation on that form, and not on Form 4562.
Tools
You can deduct the cost of tools that you use in your work either as an
expense or as depreciation. If the tools generally wear out and are thrown away
within one year, they are a deductible expense. If they last longer, you can
take a depreciation deduction. Depreciation is calculated on Form 4562, and
Internal Revenue Service (IRS) Publication 946, How To Depreciate Property, has
specific instructions and tables to determine the amount of depreciation you
can deduct.
Work Clothes and Uniforms
You can deduct the cost and upkeep (laundry, dry cleaning, mending and
repairs) of work clothes and uniforms if they meet the following two
conditions:
You must wear them as a
condition of your employment, and
The clothes are not suitable
for everyday wear.
Clothing that is distinctive will not necessarily meet the first test – it
must be required. And for purposes of the second test, the fact that you do not
wear your work clothes off the job is not sufficient. The work clothes must not
be suitable for normal everyday wear.
Some examples of employees who would normally meet these tests include
health care workers, delivery persons, transportation workers, law enforcement
officers, firefighters, and musicians and entertainers who use theatrical
apparel.
Work clothing such as a business suit, bib overalls, standard shoes, or blue
work clothes would not normally meet the requirements, since these could be
used outside your work.