question.jpgIn Federal Income Tax

What peripherals are deductible?

You can generally deduct small peripherals such as calculators, copiers, fax machines, etc. as job-related expenses if you can prove that you need them for your job and that more than 50% of their use is for business purposes. You may also be able to deduct computers or cell phones if they are: (i) required for you to do your job; and (ii) are used for the convenience of your employer (as opposed to being used only because it is more convenient for you).

These deductions are included in the miscellaneous deductions and are therefore subject to the 2% floor (collectively with all other miscellaneous deductions).