Roanoke Times
                 Copyright (c) 1995, Landmark Communications, Inc.

DATE: SUNDAY, April 3, 1994                   TAG: 9403290182
SECTION: BUSINESS                    PAGE: F-2   EDITION: METRO 
SOURCE: 
DATELINE:                                 LENGTH: Short

A PC CAN BRING SOME TAX BREAKS

The Internal Revenue Service permits tax deductions on certain home computer purchases, but they're not easy to claim.

The IRS lets you depreciate the value of a personal computer used for business, provided the PC was purchased as a convenience for your employer and as a condition of employment.

To claim the depreciation, you must complete Part 5 of Form 4562, "Depreciation and Amortization." You also must maintain good records, including a log of time spent using the PC for business use.