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September 2011 » The Journey of the Business Use...
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Mary Recor, CPA
As work styles have changed throughout the years, more taxpayers have started working from home. With the help of modern technology, having a home office has become more practical and efficient. The concept of working from home affects many facets of an individual's life, such as commuting time, travel expense, and, of course, tax issues. Although the idea of a home office deduction—that is, using a portion of one's home exclusively for business purposes and deducting related expenses when filing taxes—is not new, the criteria have changed over time. Some believe that these criteria have not changed enough.
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