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home office |
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In general, the home office must be used exclusively and regularly as the Visin, TC Memo 2003-246, the Tax Court held that the taxpayers' deduction for the business use of their home was limited to Schedule C net income calculated before the home office deduction. Regular use: You must use the home office on a continuous basis, not just occasionally, although there are some exceptions for seasonal industries such as construction. |
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