Academic journal article Journal of Accountancy

Home-Based Office Equipment Allowed as Business Expense

Academic journal article Journal of Accountancy

Home-Based Office Equipment Allowed as Business Expense

Article excerpt

The taxpayer, a sales manager for a phone company, often worked out of two offices, one provided by the company at her place of work and one she set up at home. On her tax return, the taxpayer claimed a home office deduction for the room in her home and business expense deductions for a computer and printer she used at home for work.

The Internal Revenue Service denied the deductions, claiming that because the taxpayer had an office provided by the company at her place of work, she could not claim a home office deduction and questioned the deductibility of the computer and printer as business expenses.

Result: The Tax Court agreed with the IRS and held that the taxpayer did not qualify for the home office deduction under Internal Revenue Code section 280A, which requires the office to be "the principal place of business." Because most of her work was done at the company office, her home office could not qualify as the principal place of business. …

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