---------- > From: Joel Rappaport <joelr@flash.net> > To: pianotech@byu.edu > Subject: Re: end of tax thread? > Date: Friday, April 11, 1997 6:15 AM > > James Grebe wrote: > > > > Since I was the one to start the thread on business deductions I will > > sum up what I have learned from all your responses, public and private. > <snip> > > With what I have learned, I better not claim this new computer as 100% > > business because I could not say that I have never looked at the games > > at all. Anything at all where you have ever did anything that was > > personal cannot be 100% business. > > IMO, if using the computer mouse and screen in an activity that trains > you in computer use (moving mouse, clicking buttons, learning Windows, > etc.) it can be considered as training which you will use in the > business applications, even if it is a game. If, out of 100 hours of > computer use, 94 hours are purely business and 6 are "training," then it > could be calculated that 94% (from the 94 out of 100 hours) of the 6 > training hours are business use, too. That gives (94 hours) plus (94% > of 6 hours= > 5.6 hours) and a total of 99.6% of the time. You could play it safe and > count it as 99%, but rounding off results in 100% of the computer time > being attributed to business. > This pure business use and training time (personal use, if any, has to > be calculated, but my example was just training and business) is exactly > how aircraft owners may calculate the percentage of business use that is > allowable. The IRS accepts this. > > > If you have a home office, it better not be anything else but a home > > office used exclusively for your business all the time. > > Please don't forget that there is more to it than that. Presently, the > "home office" (not shop, which is different) has to be the **principal > place of business** for meeting clients and conducting your professional > activities, such as tuning pianos. I mentioned this in a previous post. > Dear Joel, I further write: My shop is not only used for piano repair but also I build and sell custom made piano benches. For the benches, this is my principle place of doing business so I belive I am safe even though 95% of the time I am gone doing in home tunings. James Grebe pianoman@inlink.com > Don McCallion wrote much more authoritatively about it in his post. > > BTW, Don, thank you very much for your expertise. It is very much > appreciated and it is very kind of you to share. > > Joel Rappaport > Round Rock, Texas > Information Given for Free--Refunds Available > --Don't rely on me for tax advice; > I am not a CPA nor do I play one on TV-- > Consult your tax advisor!!! >
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