Laptops and handhelds
Regardless of what you do or how much you make, a laptop is one of the easiest expenses to justify. "This one is perfect," says tax preparer Leo L. Marzen. "Plain and simple, this is essential equipment if ever there were any and should be on your tax return." After all, other than dropping in at cybercafes two or three times a day, it's the only way to stay in contact and get work done while you're on the road.

A handheld computer isn't far behind, necessitywise. In your business travels, you need your calendar, address book, and key to-do items always at hand. When you're on time, prepared, and confident, you're ready for a successful workday. Plus, if you find that you've saved yourself some extra time, you can use your handheld between meetings to play games or listen to tunes.