taxes - soaked for extra $

[Avery Todd]

Joel & list,

   Has this changed in recent years? When I was self-employed in San
Angelo, my CPA told me you could claim a deduction for a home office *if*
you didn't have to go through that office to get to any of the other rooms
of the house, i.e. a bedroom office.
   This doesn't apply to me any more, but I'm curious.

Avery

>Another thing we have to watch out for is claiming business use of part
>of the house for "office in the home."  Relatively recent tax court
>cases have held that the "office" has to be not just where we do
>paperwork and make appointments, but has to be the principal place of
>business.  For us, that is where we tune the pianos.  We don't do that
>in OUR houses.  Nor do we do rebuilding in the room that used to be our
>dining room but now has the computer, printer, fax/answering machine,
>office supplies and so forth.  So unless customers bring their pianos to
>our (former) dining room for service, we can't claim office in the
>home.  If they catch you, look out!
>
>Joel Rappaport

_____________________________________
Avery Todd, RPT
Moores School of Music
University of Houston
713-743-3226
atodd@uh.edu
http://www.uh.edu/music/
_____________________________________