CPAs advising clients on their eligibility for the home
office deduction in 1999 and beyond will find it helpful to review the 1997 home office legislation and the related provisions of IRC section 280A as well as previous court rulings and regulatory guidelines that will remain relevant beyond January 1, 1999.
The training for the Home
's staff who serve clients in their own homes differs in some ways from the training its in-house staff receive.
Increased technology has made this type of business perfect for the home
. "It's excellent because you really don't have people coming in and out of your office every day," says Brower, also regional director for the National Association of Home-Based Businesses (NAHBB) in Owings Mills, Maryland.
The Court noted that this comparative analysis may reveal no principal place of business analysis does not demonstrate that the principal place of business is the individual's home, the individual is not entitled to a deduction for the home
That may be as devastating to the community as the move may be for the home
's residents - and that, in itself, is devastating enough.
All of this new and improved functionality only further signals that the computer is becoming an unmatched productivity tool for the home
. Like many techno-savvy individuals, the Harrises are considering automating their house for increased security and energy conservation.
280A in 1980 defining the principal place of business and interpreting the exclusive and regular use requirement.(11) The Tax Court, however, basically ignored the proposed regulations relative to the principal place of business requirement and instituted its own test for determining whether a taxpayer qualified for the home
office deduction under this provision: the focal point test.
Michael Turner, director of public affairs for the home
, describes how cables tested at 12,000 pounds were snapped like strings and how foot-long anchor bolts were pulled from concrete by the force of the tremor.