Home Office Deduction  #291824

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Course Description

Course publication/revision date: This course was updated on 1/30/2024 (covers 2024 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.

  Course, Credit, Sponsor Information  
Open link (above): Course Details, Learning Objectives, and Table of Contents.
Author: Paul J. Winn, CLU, ChFC
Subject Area: NASBA (CPA), CFP®: Taxes.
IRS: EA, OTRP: Federal Tax Law.

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