In-home office expenses for an office used by the taxpayer for administrative or management activities of the taxpayer's trade or business are never deductible.

Question

Quizplus · Accepted Answer

In-home office expenses for an office used by the taxpayer for administrative or management activities of the taxpayer's trade or business may be deductible under certain circumstances. The expenses must meet the requirements of the IRS guidelines for a home office deduction, which include using the space regularly and exclusively for business purposes, and the expenses must be reasonable and necessary.

In-Home Office Expenses for an Office Used by the Taxpayer