I am a business. I know a guy who builds computers. I would like to have him build me one but he is not a business. How can I structure the deal so I'm sure it's a business expense?
Thank You

A business expense is money you pay out to further your business. If you buy a computer that you will use in your business, it's a business expense. Doesn't matter who you buy it from.

Scott has it right. Just get a receipt for the payment you make to him and you will be find.

If, over the course of the year, you pay him more than $600, you will have to generate a Form 1099-MISC to report the $600+ income to the IRS..