40.12 Home Office Deduction
If you operate your business from your home, using a room or other space as an office or area to assemble or prepare items for sale, you may be able to deduct expenses such as utilities, insurance, repairs, and depreciation allocated to your business use of the area. Collectively, these expenses are deducted as a single write-off, called the home office deduction.
Exclusive and regular use.
To deduct home office expenses, you must prove that you use the home area exclusively and on a regular basis either as:
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