Hey, I can't seem to find an answer to this anywhere.

I'm currently working full time but am going to be laid off in March, so I'm trying to figure out plans to start freelancing. I need to buy a new computer and would like to use the deduction on my 2015 taxes as that will be more beneficial in the long run, as I only have a W-4 this year and will have 1099s next year.

Can I take advantage of current holiday discounts and purchase a computer now in 2014 but use the deduction on my 2015 taxes? Or do I need to wait until January (10 days away but without the discounts that are available now) in order to do that?

Ideally I can buy in December 2014 with the discounts and use the purchase as a deduction on my 2015 tax return - but is that possible? And if it is, would it be complicated?

I also may be registering an LLC next year, which would make the computer owned by the LLC. How would this complicate things?

Thanks a million, I have no idea with this stuff! :-)