Home Office Deduction

Call Beucler Company CPA to help you with maximizing your income tax deductions.

Income tax laws can be difficult to understand and are always changing.  Make sure you are maximizing your deductions and that your records are audit proof.

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If you use a portion of your home for business purposes you may be able to take a home office deduction.

Eligibility Requirements:

  • Except in certain storage use, rental use, or daycare use, to qualify for the deduction the business portion of your home must be used exclusively and regularly. 

  • The business portion must be your principal place of business, or as a place to meet or deal with patients, clients or customers in the normal course of your business.

  • If the business portion of your home is a separate structure not attached to your home, it can be used in any connection with your trade or business as long as it meets the exclusive rules.

The amount deductible can be calculated by two different methods. 

  • Determining the percentage of the home used for business based on square footage and using this percentage of the total home expenses, including depreciation. 
  • Beginning with 20 13, a simplified method for computing the qualified home office deduction is available.

There are special rules for qualified daycare providers and for persons storing business inventory. Your deduction for certain expenses will be limited if your gross income from your business is less than your total business expenses.

Different rules apply for claiming the home office deduction if you are an employee.   


The taxpayer should seek advice
Based on the taxpayer’s particular circumstances
From an independent tax advisor

Beucler Company CPA, Inc.
2503 Summit St.
Columbus, OH  43202
(614) 784-1099

Internal Revenue Service Circular 230 Disclosure:  As provided for in Treasury regulations, advice (if any) relating to federal taxes that is contained in this communication (including attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein.