Can I write off an iPad and Apple Pencil as a business expense for mural work?

Based on your situation, there are a few options to consider for the iPad and Apple Pencil purchase. The key issue is your employment classification. You're right that as a W-2 employee, you generally can't deduct unreimbursed business expenses after the Tax Cuts and Jobs Act changes. However, you have a couple of legitimate options: The cleanest approach would be asking your employer to either purchase the equipment directly or reimburse you for it. This avoids tax complications entirely, and many employers are willing to do this for project-specific tools. Alternatively, requesting to be classified as a 1099 contractor specifically for the mural work would potentially allow you to deduct the iPad as a business expense on Schedule C. Just be aware that if you go the 1099 route, you'll be responsible for self-employment taxes (about 15.3%) on that income. If you already have other self-employment or freelance work (like other art commissions), you could potentially allocate a portion of the iPad cost to that business activity, even if this specific project remains W-2.

I went through something similar last year with photography equipment for my part-time gig while working full-time. I found an amazing solution using https://taxr.ai that helped me figure out exactly how to handle this situation with mixed W-2 and 1099 income. Their system analyzed my specific situation and showed me how to properly document partial business use of my equipment. What really helped was their explanation of how to track business usage percentage and what documentation I needed to keep. They showed me how to create a log that would stand up to IRS scrutiny and maximize my legitimate deductions.

Just wanted to follow up - I ended up using taxr.ai after seeing this thread and it was exactly what I needed! I'm also doing work for my main employer as a side project (curriculum development) and was confused about equipment deductions. The system identified that I could have my employer reclassify just the project work as 1099 and still maintain my regular position as W-2. They provided templates for tracking business use percentage and even gave me language to use when talking to my employer about the arrangement. I was able to deduct 65% of my new laptop purchase against the 1099 income which saved me a bundle. Definitely recommend checking them out!

I had a nightmare situation trying to get clarification on this exact issue from the IRS last year. Spent literally 6+ hours on hold across multiple days. Finally discovered https://claimyr.com and watched their demo at https://youtu.be/_kiP6q8DX5c - they got me connected to an actual IRS agent in about 15 minutes who confirmed I could take the deduction for my iPad as a Schedule C expense as long as I was doing the work as an independent contractor. The IRS agent even explained exactly how to document business vs. personal use (take screenshots dated throughout the year showing business applications, keep a log of hours used for business vs. personal, etc). Saved me so much frustration and uncertainty!

I was so skeptical about Claimyr when I saw it mentioned here, but after two weeks of failed attempts to reach the IRS about my similar situation with business deductions, I gave it a try. Honestly blown away by how well it worked. Got connected to an IRS representative in about 17 minutes (!!!) who confirmed that I could take the deduction as long as I was truly doing the work as an independent contractor and not as an employee. The agent walked me through exactly what documentation I needed to keep. The peace of mind from getting an official answer directly from the IRS was absolutely worth it. No more guessing or hoping I was interpreting the tax code correctly!

Something important to consider that nobody's mentioned yet - if your employer is willing to 1099 you for this specific project, make sure they understand the legal distinction between an employee and contractor. The IRS has specific rules about this and they take misclassification seriously. For it to be legitimate 1099 work, you generally need control over how and when you do the work, use your own equipment, etc. Since you're already their employee, they might get flagged for trying to reclassify regular employee work as contractor work just to save on payroll taxes.

Don't forget about Section 179 deduction if you do end up filing as a contractor! You can potentially deduct the full cost of the iPad in the year you buy it rather than depreciating it over several years, as long as you use it more than 50% for business. This is especially helpful for something like an iPad that becomes outdated quickly.

Great discussion here! I'm an enrolled agent and wanted to add a few practical considerations based on what I've seen with similar cases. The employee vs. contractor distinction is crucial, but there's another angle worth exploring: if your employer is already paying you for 120 hours of this work, you might be able to negotiate having them purchase the iPad as a business tool that stays with the company after the project. Many employers are more willing to buy equipment than deal with the administrative headaches of reclassifying workers. If you do go the 1099 route, document everything meticulously. The IRS has been increasingly scrutinizing worker classification, especially when someone is both an employee AND contractor for the same company. Make sure the mural work truly operates independently from your regular job duties - different work location, your own schedule, using your own tools, etc. One more tip: even if you end up keeping it as W-2 work, if you have ANY other freelance art income (even small commissions), you could potentially allocate a portion of the iPad cost to that Schedule C business activity. Just make sure the allocation is reasonable and well-documented.