Description
Course Overview
Claiming a home office deduction requires an understanding of qualification rules, allowable expenses, and documentation requirements. This course examines the federal tax rules governing the business use of a home, including eligibility requirements, deduction calculation methods, depreciation considerations, and reporting obligations. It also addresses special situations and practical considerations involved in calculating and substantiating the deduction. Participants will gain a clearer understanding of how to evaluate home office expenses and apply the applicable tax rules when preparing federal income tax returns.
Looking for additional tax education? Browse our self-study CPE courses covering a variety of federal tax topics.
What You'll Learn
After completing this course, participants will be able to:
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Identify the qualification rules, deduction methods, allowable expenses, and documentation requirements for claiming the business use of a home deduction.
Who This Course Is For
Tax professionals with general knowledge of federal taxation who prepare returns involving business use of a home deductions.
| NASBA |
Field of Study: Taxes CPE Credit: 1.0 hour Delivery Method: QAS Self-Study |
| IRS |
Field of Study: Federal Tax Law CE Credit: 1.0 hour IRS Program Number: VP8T3-T-00577-26-S |
| CTEC | Field of Study: Federal Tax Law CE Credit: 1.0 hour CTEC Course Number: 1044-CE-05406 |
| Publication Date: | 5/1/2026 |
| Instructional Delivery Method: | QAS Self-Study |
| Level: | Intermediate |
| Prerequisites: | General knowledge of taxation |
| Advanced Preparation: | No Advanced Preparation Required |
| Author: | Lee Reams, Sr., BSME, EA |
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Course Material: A copy of the course material is available for download under the Additional References tab. Refund Policy: Your complete satisfaction is our #1 priority. At CountingWorks, Inc., we do whatever it takes to make sure your expectations are met on every order we complete. We back all of our products with a 10-day no-hassle money-back guarantee. For information regarding refunds, complaints, and program cancellation policies, please contact our Customer Service Department at 1-800-384-1101 Certified Public Accountants: CountingWorks, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. Registration: Sign-up online by clicking add to cart above or by phone at 1-800-384-1101 |

