- 8 - In light of our conclusion that the expenses are those of CCSI and not petitioner, we do not consider the issue of substantiation. However, we now consider whether petitioner, as an employee of CCSI, is entitled to deduct home office expenses on Schedule A as unreimbursed employee expenses. Section 280A(a), in general, provides that no deduction is allowed with respect to the business use of a taxpayer’s personal residence. Section 280A(c) contains some limited and explicit exceptions to this rule.6 For a deduction to be allowed under section 280A(c)(1), a taxpayer who is an employee must establish that a portion of his dwelling unit is: (1) Exclusively used, (2) on a regular basis, (3) for the purpose enumerated in section 280A(c)(1)(A), and (4) that the taxpayer maintained the office for the convenience of his employer. Moreover, deductions allowed under section 6 SEC. 280A(c). Exceptions for Certain Business or Rental Use; Limitation on Deductions for Such Use.-- (1) Certain business use.-- Subsection (a) shall not apply to any item to the extent such item is allocable to a portion of the dwelling unit which is exclusively used on a regular basis-- (A) [as] the principal place of business for any trade or business of the taxpayer, * * * * * * * In the case of an employee, the preceding sentence shall apply only if the exclusive use referred to in the preceding sentence is for the convenience of his employer.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011