Home Office Deduction (Completed)

Date: Wednesday, January 10, 2018
Instructor: Annette Nellen
Begin Time:  9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time
CPE Credit:  2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC

Home office expenses might be one of the most feared business deductions due to concern over disallowance by the IRS. Thus, many taxpayers entitled to the deduction don’t claim it.

This webinar covers the rules on who qualifies for a home office deduction, including the different standards for employees and business owners. The range of expenses that qualify, how to distinguish personal versus business expenses of the home, when and how to use the simplified method, and reporting requirements are covered. Key IRS rulings and court decisions are used along with the statutory provisions. Due diligence considerations are also covered.

Who Should Attend
Practitioners seeking a better understanding or review of the home office deduction rules and common issues that can arise and how to avoid them.

Topics Covered

  • Who may claim a home office deduction?
  • What expenses qualify
  • The simplified method and when it is advantageous
  • A review of key rulings on this topic
  • Due diligence considerations and avoiding problems

Learning Objectives

  • Identify when an individual is entitled to a home office deduction
  • Calculate a home office deduction
  • Recognize due diligence steps to avoid problems


Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites

Advance Preparation

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