If you want to claim a deduction for your television or other tech gadgets, you have to use those items for your business. For example, if you are a freelance writer who reviews TV shows, your cable subscription is likely a business expense. Similarly, if you use a smartphone or tablet to run business-related apps, you can deduct the cost of those devices as well as the software or app as business expenses.
If you also use the item for personal use, you cannot write off the whole expense. For example, if you watch television half the time for personal entertainment use and half the time for business purposes, you may write off half the cost of expenses, such as the price of the television or the cost of satellite service. You cannot claim a business deduction for personal expenses.