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@G@      @A 6IH  ))= > c AA1? %5Af7N_@8+,< R ʚ; f8ʚ;g4ndndh T08ppp@ <4dddd8!0l|,A9___PPT10 6?V% BRICHARD SASSAN, CPA 847-818-1040O = The Home Office%5AwRICHARD SASSAN, CPA B & E ACCOUNTING SERVICES, INC. 800 W Central Rd. #106 Mt. Prospect, IL 60056 Phone: 847-818-1040 <xP'%5Ab%5A' Requirements %5AThe home office must be: Principal place of business, A place to meet with customers, and Related to your business, if the location is in a structure not attached to the home. If you are an employee, your employer must require the business use of your home.NR%5A%5AR%5A Calculations %5AConsider direct and indirect expenses. Direct expenses are those that pertain exclusively to the home office. Indirect expenses are those that pertain to the entire residence. Allocate indirect expenses between the business and nonbusiness portions of the home.%5A Limitations %5AYour net income from business. For an employee, this is wages less expenses. For a self-employed person, this is the net income shown on Schedule C."%5A  Deductions %5AIf there is a loss, the IRS does not allow a deduction and the expenses are carried forward. The IRS allows three deductions in full: Mortgage interest, Real estate taxes, and Casualty or theft losses. Once the otherwise deductible expenses have reduced net income, you can deduct other business expenses. If you go out of business before using up any potential deductions, these amounts are lost.TZEZZ%5AE%5A%5A Sale of Property%5A+When you sell the home that had been the location of your home office, some of your gain may be taxable. The depreciation the IRS allows you to claim on your home office is subject to taxation. You can avoid some potential tax situations if you are renting your principal residence to your employer.Dii%5A%5A%5A Planning Considerations%5A.Home office expenses can represent a significant dollar amount in computing your tax liability. As a tax professional, I m available to help you through the process. 847-818-1040 RICHARD SASSAN, CPA B & E ACCOUNTING SERVICES, INC. 800 W Central Rd. #106 Mt. 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