Surgent's Home Office Rules
Tuesday, July 22, 2025
2-4 p.m. Central
2 CPE (2 technical) | 2 IRS CE
Course code: 25WS-0620
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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
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Calculating the home office deduction
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Actual expense method
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Simplified expense method
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Definition of a home for purposes of the home office deduction
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Whether working-from-home employees can claim a home office deduction
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What is a "separate, identifiable space?"
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The "regularly and exclusively used" rule
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Defining a "principal place of business"
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Meeting clients, patients, and customers
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More than one trade or business
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Special rules that apply to daycare providers
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Separate, free-standing structures
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Depreciating the home
Learning objectives
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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
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