taxfilter: digital camera vs. film camera
March 7, 2005 10:55 AM Subscribe
Can my mother, a corporate travel agent, deduct the cost of her digital camera (as a unreimbursed work expense) since she is no longer deducting film & processing costs?
posted by luriete to work & money (2 answers total)
My mother is a travel agent and works for a large international bank doing some corporate and other related arrangements for executives and staff of the bank. In previous years, she had deducted the cost of film and processing, as the vast majority of her photography is of her own travels - scouting hotels, airlines, tour providers etc. for her clients at the bank. She then uses these photographs to help the clients plan their travel. This past year, she bought a digital camera and 2x 256 meg compact flash cards. Since she can no longer deduct film & processing, may she deduct the cards, the camera or both? Probably 50-75% of the use of the camera is professional, and is not reimbursed by her employer.