end of tax thread?

[James Grebe]

----------
> 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!!!
>