Nursing student

[oceanlovin'ea]

One of my clients is a nurse. She is continuing her education. Some of the classes she wanted to take are only available online.
She had to purchase a new computer in order to do this.

Can she deduct the cost of the computer as well as the classes?

Linda

[Burke]

She would have to apportion the "business" vs personal use of the computer and take the percentage of cost applicable to the nursing education. She very likely is not going to use the computer for this one purpose only, and then dispose of it.

[Chief]

Computer Use

Linda, I would be leery of deducting the cost of the computer in this case. The cost of nursing education is probably not a continuing cost.
If she rented a computer exclusively for this education it woujld more defensible. Pro rating the cost of the computer will make it an insignificant cost and not worth the time.
Of course you could do that and dedujct the cost.