2021 Home Office Deduction

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Home Office Deduction

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.


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