- 11 -
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,
(B) as a place of business which is used by
patients, clients, or customers in meeting or
dealing with the taxpayer in the normal course
of his trade or business, or
(C) in the case of a separate structure which
is not attached to the dwelling unit, in
connection with the taxpayer’s trade or
business.
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. For
purposes of subparagraph (A), the term “principal place of
business” includes a place of business which is used by the
taxpayer for the administrative or management activities of
any trade or business of the taxpayer if there is no other
fixed location of such trade or business where the taxpayer
conducts substantial administrative or management activities
of such trade or business.
For a deduction to be allowed under section 280A(c)(1), the
taxpayer must establish that a portion of the dwelling unit is
(1) exclusively used; (2) on a regular basis; (3) for the
purposes enumerated in subparagraphs (A), (B), or (C) of section
280A(c)(1); and (4) if the taxpayer is an employee, the office is
maintained for the convenience of the employer. Hamacher v.
Commissioner, 94 T.C. 348, 353-354 (1990).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011