"removeps-groups[at]yahoo.com" <removeps-groups[at]yahoo.com> wrote:
- quote -

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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On Mar 21, 9:03 pm, "D. Stussy" <s...[at]bde-arc.ampr.org> wrote:

- quote -


- quote -

This makes sense. Say he used house one in January, house two in
February, house one in March -- then the house1 part of the deduction
only applies to January and March, and the house2 part only to
February. That's because house1/house2 was not being used for
business all of the year.

- quote -

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.

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"taxmax" <Toubikat[at]netscape.com> wrote in message
news:fe382a92-f533-4f15-a6b6-779a61aeb067[at]s12g2000prg.googlegroups.com...
- quote -

Simultaneous use: Only one qualifies.
Sequential use (when someone moves): Both qualify but only for a fractional
year each.

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I had posted a question about home office expenses and didn't get any
response. I think I didn't ask the question correctly. I am rephrasing
it again. I am wondering about treatment of deducting home office
expenses if there are two homes involved and both were used to
generate one consulting income throughout the year. Should the
generated income be allocated to each home base upon % of time it was
used during the year? Should I prepare two 8829 schedules?

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<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >