![]() ![]() A desk in a corner of a room could qualify if it is used exclusively for work. The IRS allows for a "separately identifiable space" in other words, partitions are not required (IRS Publication 587, Business Use of Your Home, p. A completely isolated workspace is not necessary. Spreading work out on the kitchen table does not qualify, even if it happens every day, because the area is not exclusively used for work. In all cases, a home office must be used regularly and exclusively to conduct business. If clients have lost this valuable tax break, they also may wish to encourage their employer to set up an accountable plan (see " Start or Review an Accountable Plan," JofA, Feb. This means that employees who work from home are no longer entitled to claim an itemized deduction for home office expenses, even if the employer requires the employee to maintain a home office. 67(g), for tax years 2018 through 2025, as added by the legislation known as the Tax Cuts and Jobs Act (TCJA), P.L. Note, however, that unreimbursed expenses attributable to the trade or business of being an employee, including those of maintaining a home office, are no longer deductible as a miscellaneous itemized deduction due to the suspension of such deductions by Sec.
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