Home Office Deduction #291825

Course Description

Course publication/revision date: This course was updated on 3/18/2025 (covers 2025 taxes).

Home Office Deduction examines the federal income tax deduction for business use of a home. It addresses the qualifications for a home office deduction and the actual expense and simplified methods of determining the deduction. In addition, it discusses the special home-office deduction rules applicable to daycare facilities and the recordkeeping requirements applicable to taking a home office deduction. It considers where the deduction should be taken and the forms a tax preparer should use in connection with the deduction.

This course will examine the federal income tax deduction for business use of a home and will discuss:

Qualifying for a home office tax deduction;
Determining a taxpayer’s home office deduction using the actual expense and simplified methods;
The special home-office deduction rules that apply to daycare facilities;
The taxpayer’s home-office deduction recordkeeping requirements; and
Where to take the deduction and the forms a tax preparer must use in connection with it.