Law Commons^™

Commments: Putting The House In Order: An Analysis Of And Planning Considerations For Home Office Deduction, Mark T. Holtschneider

University of Baltimore Law Review

Section 280A of the Internal Revenue Code allows a taxpayer to deduct expenses incurred with respect to his home office only if the home office qualifies as a principal place of business, is a place of business where he meets or deals with patients, clients, or customers, or is in a separate structure detached from his residence. These exceptions, designed to permit a home office deduction only to deserving taxpayers, have been a point of contention between the Internal Revenue Service and taxpayers. In this comment, the author examines the statutory components of section 280A, reviews the decisional law, suggests …