Employee Business Expenses & Home Office
Employee-Related Business Expense - See Below for Office in Home
Items NOT reimbursed by your employer.
Most Common Deductions
Business miles (does NOT include commuting) must be documented.
Meals - while you are away from home overnight at least 50 miles from home.
Entertainment & promotions
Business use of cell phone
Business use of Internet
Education & Training
Travel & Lodging
Job Materials & Supplies
Truckers - Provide Number of Days Away From Home Overnight - Provide per diem paid
Office In Home
CAUTION: This is a frequently audited form on a tax return. To deduct office in home expenses you must
meet numerous qualifications -
Determining eligibility to claim office in home deductions is complex. If I am preparing your tax return, I will ask additional questions to ensure you meet the qualifications.
SAFE HARBOR AMOUNT - The IRS has provided a safe habor amount to use for office in home expenses not to exceed $1,500. It is calculated based the # of s.f. used X $5/s.f. This option may be used at the election of the taxpayer in lieu of actual expenses and is the recommended method. If using an office in home deduction provide the square footage of the living space of the home and the square footage of the office space in the home used exclusively for the business.