The enactment of the restrictive rules related to home office deductions caused may commentators to conclude that the home office deduction had been essentially eliminated. Which particular requirement(s) of section 280A prompted such a conclusion?
Because of the following requirement since they have no fixed place to comduct their activities
SECTION 280A ALLOW TAXPAYERSTO reduce home office expenses only a specified part of the home is used exclusively and on a regular basis as the taxpayers principal place of business.
there is no other fixed location where the taxpayer conducts a substantive portion of these activities.
Commentators have no fixed place to conduct their activities as they go to different places to provide their services/ conduct activities
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