
Business use of your home
Simplified Home Office Deduction
Qualifying for business use of the home deduction – Exclusive Use Test
Regular Use Test
Principal place of business test
Activities that don’t disqualify your home office
Meeting place for customers test
Separate structure test
Deduction limits
Types of expenses
Expenses related to the business activity in the home
Business Use of the Home Expenses
Deductible expenses
Deduction limits – Gross Income
Example – Determining the home office deduction
What you can't do
Selling your home when you used it for business
Illegal Tax Avoidance