____ Your deduction for office-in-the-home expense was figured by dividing the expense for operating your entire home between the expense for the part used for personal purposes and the part used for business.
____ If the business use of a part of your home was for your work as an employee, the use was for the convenience of your employer.
____ You did not deduct any expense for the personal part of your home as an office-in-the-home expense.
____ You did not deduct any expenditures for personal items such as lawn care and landscaping as an office-in-the-home expense.
____ You did not deduct any repairs made to the personal portion of your residence as an office-in-the-home expense.
____ You claimed a deduction for office-in-the-home expense but you can establish that your employer required you to provide that space for the purpose used. (Voluntary, occasional or incidental use of part of your home in connection with your employment does not entitle you to a business deduction for the expenses incurred.)
____ The part of your home used for business was used regularly and exclusively for that purpose.
____ You can establish that the employment and business related expenses attributable to the use of a residence (e.g., den or office) were for a portion of the residence exclusively used on a regular basis as your place of business or as a place of business used by patients, clients or customers. If the expenses are employment related , the use was for the convenience of your employer as opposed to being merely appropriate and helpful.
____ If a portion of your personal residence was used as an office-in-the-home, you did not defer tax on the gain on the sale of your personal residence on the business portion when you purchased another residence.
____ Your total deduction for business use of your home was not more than the gross income received from the business use of your home minus the sum of otherwise deductible mortgage interest, real estate taxes, casualty and theft losses and expenditures required for the activity but not allocable to the use of the unit itself, such as expenditures for supplies and compensation paid to other persons.
____ You met the following tests to qualify for a home office deduction. The office area was used exclusively and regularly for business. Exclusively means you used the area of your home only for conducting business. If any part of this area is used for personal purposes, you have not met the exclusive use test. Regular use means that you use the exclusive business area on a continuing basis. The occasional or incidental businesses use of an area in your home does not meet the regular use test even if that part of your home is used for no other purpose.
____ You did not deduct home office expenses attributable to the rental of all or part of your residence to your employer if you as an employee use the rental portion to perform services for that employer.
____ You did not deduct the base rate of the first telephone line into your residence as a office-in-home expense.
© 1986, 1998 to 2002, Jack Warren Wade, Jr.
