Home Office Deduction

Maximize legitimate tax savings by mastering the rules governing the home office deduction. This course explains the IRS qualification tests and shows how to calculate the allowable deduction accurately. Explore how the deduction affects the sale of your home, as well as the treatment of business furniture and equipment. Learn practical recordkeeping techniques that support your claim and reduce the risk of disputes with the IRS.
Format

PDF Course

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Duration

1 Hour

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Course Information

Author: Steven Bragg
Course Number: TX1034
IRS Program Number: 72821-T-00106-26-S

Learning Objectives
  • State the tests that must be met in order to qualify for the home office deduction.
  • Specify the exclusions from the home office deduction tests.
  • Recall the mechanics of how the actual expenses method and simplified method are used to determine the home office deduction.

Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Taxes
Prerequisites: None
Advance Preparation: None
Latest Review Date: April 2026
Program Registration Requirements: Click on the Enroll button to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.
Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.

AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.