<prompt> Human: I work online, and just spilled water in my computer tower. I need to replace a few damaged parts motherboard, HDD and want to know if I can write the expenses off on my taxes.My work computer is also my personal computer, so I dont use it exclusively for work - but I do work full time and that outweighs how much time I spend doing other things gaming, internet, etc. I absolutely need these parts in order to keep working.Can I write this off?  <response>: so I dont use it exclusively for work Assuming youre self employed sole prop, single member LLC, S-Corp, you can deduct expenses like this in proportion to how often you use them for your business vs personal. Like if you use this computer for work 80 of the time the other 20 being personal, you can deduct 80 of the cost of the new parts.From the IRS guide on deducting expensesPersonal versus Business ExpensesGenerally, you cannot deduct personal, living, or family expenses. However, if you have an expense for something that is used partly for business and partly for personal purposes, divide the total cost between the business and personal parts. You can deduct the business part.For example, if you borrow money and use 70 of it for business and the other 30 for a family vacation, you can deduct 70 of the interest as a business expense. The remaining 30 is personal interest and is not deductible. Refer to chapter 4 of Publication 535, Business Expenses, for information on deducting interest and the allocation rules.If youre an employee, then you can still deduct this, but it goes on Schedule A vs Schedule C, which means you need to itemize taxes and only expenses above 2 your AGI get deducted. 