Self-Study

Surgent's Home Office Rules

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Since 2017, employees have not been eligible to take an itemized deduction for a home office. The Tax Cuts and Jobs Act suspended all miscellaneous itemized deductions for tax years 2018 through 2025. That deduction is scheduled to go into effect in 2026. Self-employed individuals can deduct office expenses on Schedule C, Form 1040. The home office deduction includes typical office-connected expenditures such as supplies, postage, computers, printers, and all the other ordinary and necessary expenses a person would have in connection with running a home office.

The home office tax deduction for the self-employed would cover expenses for the business use of a home, which includes mortgage interest, rent, insurance, utilities, repairs, and depreciation. This program discusses many of the most important issues relating to the deductibility of home office-related expenses.

Major subjects

• Calculating the home office deduction.
• Actual expense method.
• Simplified expense method.
• Definition of a home for purposes of the home office deduction.
• Whether working-from-home employees can claim a home office deduction.
• What is a "separate, identifiable space?
• The "regularly and exclusively used" rule.
• Defining a "principal place of business."
• Meeting clients, patients, and customers.
• More than one trade or business.
• Special rules that apply to daycare providers.
• Separate, free-standing structures.
• Depreciating the home.

Learning objectives

• Understand the rules relating to taxpayers who are entitled to deduct expenses associated with a home office.

Who should take this program?

• Accounting and finance professionals who need to know about the deductibility of home office-related expenses.

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $119.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

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