Home office deductions can be one of the more detailed areas in individual and small-business tax preparation. This self-paced course provides a practical explanation of IRC §280A, including the “regular and exclusive use” requirements, the qualification tests for principal place of business and meeting clients, and the exceptions that apply to in-home daycares.

Learners walk through the actual expense method and simplified method, seeing how direct, indirect, and unrelated expenses are categorized and applied. The course includes step-by-step examples showing how Form 8829 calculations work, how income limitations affect allowable deductions, what happens to unused expenses, and how depreciation, whether claimed or “allowed or allowable,” affects the tax treatment of a home sale. The material reflects real IRS guidance and key court cases so tax preparers can understand the logic behind the rules as they apply them.

Learning Objectives

After completing this course, participants will be able to:

• Identify the requirements for “regular and exclusive use” and understand exceptions such as in-home daycares.
• Determine when a home office qualifies as a principal place of business or as a place to meet customers.
• Distinguish between direct, indirect, and unrelated expenses under the actual expense method.
• Apply the simplified method correctly, including partial-year calculations.
• Calculate allowable expenses using Form 8829 and understand how income limitations and carryovers work.
• Recognize how depreciation and depreciation recapture apply when a home with an office is sold.

This course counts for 2 Hours of Federal Tax Law for IRS Continuing Education. 

About the Presenter:

Jason Dinesen (EA, LPA) is a tax nerd, entrepreneur, tax expert, and a well-known presenter of continuing education courses. 

Known for his sharp tax interpretations, he is one of the quickest to bring the analysis of the latest tax updates and IRS guidance to the professional community. Jason has coached over 200,000 accounting, tax, and HR professionals on various topics of accounting, individual taxation, corporate taxation, professional ethics, and much more.