Office in the Home Tax Deduction
Lets make this a simple as we can.
The automated IRS services can also help home-based businesses check out the new simplified option for claiming the home office deduction, a straightforward computation that allows eligible taxpayers to claim $5 per square foot, up to a maximum of $1,500, instead of filling out a 43-line form (Form 8829) with often complex calculations.
Office in the Home Tax Deduction Made Easy, Former IRS