Table of Contents
Chapter 1 – Qualifying for a Home
Office Deduction
Home-Office Deduction Requirements
Exceptions to Exclusive Use
Requirement
Storing Inventory or Product
Samples
Regular Use for Trade or Business
Requirement
Home Office Used on Regular Basis
Home Office Used in Connection with
a Trade or Business
Principal Place of Business
Requirement
Administrative or Management
Activities
Taxpayers with More than One Trade
or Business
Exceptions to Principal Place of
Business Rule
A Place to Meet Patients, Clients
or Customers
When the Taxpayer is an Employee
Chapter 2 – Figuring the Home
Office Deduction
Methods of Figuring the Home-Office
Deduction
Percentage of the Home Used for
Business
Calculating Percentage of Home Used
for Business
Deductible Expenses for Home-Office
Deduction
Expenses Deductible by All
Homeowners
Expenses Deductible by Taxpayers
Using a Home for Business
Expenses for Utilities and Services
Figuring the Deduction Limit when
Taxpayer has Multiple Places of Business
Depreciation and Actual Expenses
Related to Use of Home not Deductible.
No Deduction of Actual Expense
Carryover
Expenses Deductible Irrespective of
Business Use
Special Rules Applicable to
Simplified Method
Multiple Qualified Business Uses
More than One Home During the Year
Determining the Home-Office
Deduction for Daycare Facilities
Deducting the Cost of Meals and
Snacks
Sale or Exchange of a Taxpayer’s
Home Used for Business
Final Regulations on Deduction vs.
Capitalization of Tangible Property Costs
Chapter 3 – Deducting &
Recordkeeping
Where to Deduct Expenses of a Home
Office
Self-Employed Taxpayer &
Statutory Employee Deduction of Home Office Expenses
Expenses Deductible Irrespective of
Business Connection
Qualified Mortgage Insurance
Premiums
Expenses Deductible only when Home is
used for Business
Business Expenses Not for Use of
Home
Employees’ Deduction of Home Office
Expenses
Calculating an Employee’s
Home-Office Deduction
Partners’ Deduction of Home-Office
Expenses
Answers to Chapter Review Questions
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