Deducting camera and laptop

[Daniel Suarez]

Hi All, 

I do photography as a hobby but also use it to photograph all of my rentals (4 now) I recently bought a new camera, and I was wondering if that can be deducted entirely, part of it, or any of it. I am also planning to buy a new laptop, same question for it. 

Thanks in advance!

[Maurice D.]

Well interesting question..

Looks like the law changed recently.  you can deduct the entire cost in 1 year (Section 179 deduction) if you use it 50% or more of the time for the business.

if you only use it say 30% of the time, different rules apply.

https://www.nolo.com/legal-encyclopedia/deducting-...

disclaimer,  consult a CPA, I'm not a CPA.