This on-demand course is CTEC-approved and provides tax professionals with a clear, detailed review of home office deduction requirements under IRC §280A. The material explains the regular-and-exclusive-use standards, the criteria for principal place of business, customer-meeting rules, and the special provisions for daycare providers.

Participants learn how to compute deductions using the actual expense method and the simplified method, including how to allocate square footage, identify the correct expense categories, and calculate depreciation. The course also addresses how income limitations affect the allowable deduction, how disallowed expenses carry forward, how the SALT limit can influence property tax placement on Form 8829, and how depreciation impacts the tax treatment of a home sale.

Learning Objectives

After completing this course, participants will be able to:

• Explain the core qualification rules for home office deductions, including regular and exclusive use and applicable exceptions.
• Determine whether a space qualifies as a principal place of business or an area used to meet customers.
• Apply both the actual expense method and simplified method accurately.
• Identify which expenses fall into direct, indirect, and unrelated categories.
• Calculate allowable deductions on Form 8829 and understand income-based limitations and carryovers.
• Describe how depreciation affects the tax consequences of selling a home with office space.

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. 

He has presented dozens of webinars on Form 1099 (for 10 years on this subject!), marriage in the tax code, tax updates, the new Form W-4, payroll updates, filing status, tax credits, corporation and partnership taxation, and other issues relating to the modern-day setting.