Even if you can't deduct it, be sure you have a good chair. I worked for 30 years with really bad chairs, 9 - 14 hours a day, and it caused absolute havoc with my lower back. That's actually one of the reasons I retired early - from about 2010 I was having to have medical treatments every other week to be able to continue to sit in any chair at all in front of a computer all day long. Trust me on this one, if nothing else, spend the money, get a chair that is ergonomically suited. And then be sure to get up every half hour and stretch!