Deduction Federal Itemized | Info About Maritime Education Job Fair

First, in order to qualify for the deduction, part of the home must be used:

Exclusively and regularly as the principal place of business,
Exclusively and regularly as a place to meet or deal with patients, clients, or customers in the normal course of the trade or business,
In the case of a separate structure which is not attached to the home, in connection with the trade or business,
On a regular basis for certain storage,
For rental use, or
As a daycare facility.

Secondly, there are additional requirements for employees that must be met to qualify part of the home for business use. Those requirements are:

The business use must be for the convenience of the employer, and
The employee must not rent any part of the home to the employer and use the rented portion to perform services as an employee for that employer.

If the use of the home office is merely appropriate and helpful, expenses cannot be deducted for the business use of the home based on those merits alone.

Deductible Home Office Expenses

Regardless of whether or not one decides to deduct expenses related to the business use of the home, certain expenses may be already be deductible. Such expenses include: