If you start a business in 2007 but purchase products to support your bus in 2006 can you write that off in 07


Question: I need to buy a new desk, printer, etc in 2006. Won't actually be on my own until jan 07. Do I have to buy in the same year I start to write it off on my taxes?

Answer:
Possibly yes, there are two scenarios:

1) depreciation deductions are based on when the property is 'placed in service' i.e. in use in the income-producing activity. If the property isn't being used in the business until 2007, then you would start depreciating at that point.

2) even if it was 'placed in service' in 2006, you would still be getting depreciation deductions in 2007
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