Can I deduct a used laptop bought from a friend?

Yes — a used laptop bought from a friend can generally be deducted if you use it for business or self-employment. The deduction depends on the laptop’s business use, not on the fact that you bought it from a friend.

What to keep:

• Proof of purchase: a bill of sale, date, make/model/serial number, and what you paid.
• Proof of payment: bank transfer, check, PayPal, Venmo, or similar records are best.
• Proof of business use: if you also use it personally, you usually deduct only the business-use percentage.

How it’s often treated:

• Depending on your facts and the tax rules that apply to your return, you may be able to expense it, depreciate it over time, or use an applicable safe-harbor method.
• If the price is unusual, it helps to keep evidence that it was a reasonable market price.

A few cautions:

• Buying from a friend usually does not, by itself, prevent a deduction. But make sure the transaction is real and documented.
• If you’re a W-2 employee, the rules are different and may be limited, so you should check the current law for your situation.