GEN: Income Tax: Computer Deduction

[Connie J Booher <cjbooher@SACAM.OREN.ORTN.EDU>]

Hello LM_Net,
My husband and I are having a disagreement over an income tax deduction.
We have received different advise from different accountants.  I am
hoping that some of you have already dealt with this problem and can set
us in the right direction.
In Jan. of 1995 we purchased a new computer.  90% of the time this
computer is used to support my work.  I travel to schools all day helping
librarians with computer technoloyg.  I do not have time to compose
memos, send e-mail, or create newsletters in the office.  I use my home
computer to do this because my home computer has the programs that I need
to use, and as I said earlier, I don't have time during the day to sit
down in front of a computer.  I often take home programs, install them on
my computer, learn how to use them, and train others.  (Of course,
deleting the program after I have learned how to use it.) My job
description does not specifically require a computer; but it is implied
that I must use a computer because of the nature of the job.
It seems that if we can deduct books and conferences we should be able to
deduct a computer that is used almost every night in order to make me a
more productive employee.
If you have encountered this situation what are your recommendations?

Many thanks,
Connie Booher
Traveling Media Center Technology Librarian
Knox County Schools
P.O. Box 2188
Knoxville, Tn.  37901

                        E-mail: cjbooher@sacam.oren.ortn.edu
                        Telephone: (423) 594-3830
                        Fax: (423) 494-3828