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Can buying a PDA to use at work be a tax deduction?

Could be under misc professional expenses - although this is subject to a 2% AGI floor (meaning it's gotta be above 2% of your income, all misc expenses combined that is). Also, you can only get this if you itemize.
 
not if its is used 99% of the time for personal use and 1% for business use ( well then its 1% deductable)
 
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