Yes. Self-employed individuals who use an arcade game in their trade or business can claim bonus depreciation. The key requirement is that the game must be used in a qualifying trade or business — not merely as a personal hobby. For example, a sole proprietor who operates a bar, restaurant, or entertainment venue can claim the deduction on Schedule C. A freelancer who places a game in a home office break area used exclusively for business may also qualify, provided the business use exceeds 50% and is properly substantiated under IRC § 274(d).
