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Home Office Deduction

This course explores the federal income tax deduction for business use of a home. It covers the criteria for qualifying for the deduction, the methods available for calculating it, and special rules for specific taxpayers. Topics include the actual expense and simplified methods, unique provisions for daycare facilities, recordkeeping requirements, and the appropriate tax forms and reporting procedures. Revision Date: May 2025
$48.00
  
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Prerequisites

Prerequisites are not necessary to participate in this course and no advance preparation is needed.

Course Description

This course explores the federal income tax deduction for business use of a home.

By the end of this course, you will be able to:

  • Determine whether a taxpayer qualifies for a home office deduction.

  • Calculate the home office deduction using both the actual expense and simplified methods.

  • Apply the special rules for home office deductions related to daycare facilities.

  • Identify required documentation and recordkeeping practices.

  • Recognize where and how to report the deduction on federal tax forms.

CPE Facts

Affiliation* CPE Awarded Delivery Method Field of Study Course ID Sponsor ID
NASBA 3 QAS Self-Study Taxes N/A 103137
CTEC 3/0 Self-Study Federal Tax Law 3038-CE-0381 3038
IRS 3 Self-Study Federal Tax Law FQTGU-T-00701-25-S FQTGU
Texas State Board of Accountancy 3 Self-Study Taxes 100347 002921
Pennsylvania State Board of Public Accountancy 1.5 Self-Study (Non-Interactive) Taxes N/A

* Individuals with other professional credentials should check with their state licensing board or accrediting organization to determine if this program meets their continuing education requirements.

Other Details
Last Revision May 2025
Course Expiration The CPE portion of this course expires one year from date of purchase
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