Courses

Surgent's Home Office Rules

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Member Price: $99.00 Non-Member Price: $129.00

Date/Time:: Apr 27, 2026, 2:00pm–4:00pm
Developer:: SURGENT MCCOY SELF-STUDY CPE, LLC
CPE Credits:: Taxes: 2.00
Fields of Study:: Taxes
Level:: Basic

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.

Objective

Understand the rules relating to taxpayers who are entitled to deduct expenses associated with a home office

Highlights

Calculating the home office deduction
Actual expense method
Simplified expense method
Definition of a home for purposes of the home office deduction
Whether working-from-home employees can claim a home office deduction
What is a “separate, identifiable space?”
The “regularly and exclusively used” rule
Defining a “principal place of business”
Meeting clients, patients, and customers
More than one trade or business
Special rules that apply to daycare providers
Separate, free-standing structures
Depreciating the home

Designed For

Accounting and finance professionals who need to know about the deductibility of home office-related expenses.

Prerequisite

None

Advanced Preparation

None