Who can deduct expenses for business use of a home?

Generally, you can deduct business expenses that apply to a part of your home only if that part is exclusively used as one of the following on a regular basis:
  • Your principal place of business for any of your trades or businesses
  • A place of business used by your patients, clients, or customers to meet or deal with you in the normal course of your trade or business
  • In connection with your trade or business if it is a separate structure that is not attached to your home

Deluxe Edition

Includes All Free Features PLUS:

Audit Assist

Protect your taxes with Audit Assist!

Our tax professionals will assist you if you are audited by the IRS. Get the peace of mind that comes from knowing you are covered.

Included with DELUXE...
Find out More!

Free Edition

FREE Federal, FREE e-file

Our online application is designed to be simple and fast. Most returns can be completed within 30 minutes. No software to download. Use any computer that has an internet connection.

© 2002-2015 FreeTaxUSA, a TaxHawk, Inc. owned and operated website - Terms of Use