The Simplified Home Office Deduction | Nolo
In a rare move to simplify life for taxpayers, the IRS created a simplified optional home office deduction.
If you use a home office exclusively for business purposes, you can deduct as a business expenses a portion of the cost of operating your home. However, the home office deduction can be complex. You need to keep good records of your home expenses, allocate the expenses of operating your home between business and the personal uses, and complete a special IRS form, Form 8829. Lots of people who qualify for the deduction don't take it because they don't think it's worth the trouble.
In a rare move to simplify life for taxpayers, the IRS created a new simplified optional home office deduction. The simplified home office deduction can be claimed starting in tax year 2013.
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