Deducting Home Office Expenses

In his Tax Tips column, Sidney Kess, of counsel at Kostelanetz & Fink, reviews the two tests for eligibility for a home office deduction, the costs taken into account if the deduction is claimed for actual costs, the new safe harbor alternative to claiming actual costs, and case law on the deduction.

This article requires premium access

This article requires premium access to The New York Law Journal. Please sign in or subscribe to read the full text.