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Posted by Stuart Bronstein on March 25, 2008, 5:00 pm
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>> Sequential use (when someone moves): Both qualify but only for a
>> fractional year each.
>
>> Simultaneous use: Only one qualifies.
>
> I would say both qualify if they are truly being used
> simultaneously. If the room in house1 houses a web server, for
> example, then I don't see why costs on the room in house1 should
> not be deductible for the entire year. Of course, it the room was
> very big, then perhaps only the part of the room used for holding
> the computer and air conditioning unit if any should qualify.
It used to be that the home office had to be the taxpayer's primary
place of business. In that case there can be only one, so only one
would qualify at a time.
But the current version of section 280A doesn't require that. The
primary place of business can qualify. But also can an office where
the taxpayer "deals with" client in the normal course of his business.
A home office can also qualify if there's business use of a separate
structure.
Since the statute is written in the disjunctive, it appears that a
person can have more than one home office, as long as each one
qualifies under the terms of the statute.
Stu
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