January 2021 TPT Member Magazine

NEXT AVENUE - SPECIAL SECTION

The Tax Rules for Home Businesses andWorking from Home

By Kerry Hannon

Maybe, due to the pandemic, you've started a home business this year or working from home as an employee. If so, you'll want to understand the tax rules so you know what you can and can't write off on your 2020 tax return. If you are self-employed working out of a home office, here's the basic rule: the office area must be used for work entirely and on a regular basis, either as your main place of business or a place to meet with clients. That doesn't mean the whole room must be used exclusively for work; just that at least part of it is. Deductible expenses can include a pro-rated portion of your mortgage or rent, homeowner's or renter's insurance, home repairs and utility bills, based on the square footage of your home and office. You can also deduct the cost of your home-office equipment and supplies. The tax law lets you fully write off in one year any purchases like a new computer and office furniture. Self-employed people can write-off business expenses such as professional fees, training and education, licensing and certification.

People telecommuting due to the COVID-19 pandemic who are full-time employees cannot claim the home office deduction – even if they set aside a part of their home as an office.

Instead, "taxpayers can request reimbursement from their employers for home-office expenses such as office supplies and equipment, and those repayments are not taxable to the employee if there is adequate documentation" said Eileen Sherr, American Institute of CPAs (AICPA) director for tax policy & advocacy.

Read the full story: The Tax Rules for Home Businesses and Working from Home on NextAvenue.org

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