Chapter 8
Home office income $ -0-__ Carryover to next year: Total O-I-H expenses (depreciation & insurance) $2,500. Less: O-I-H expenses allowed (1,000) Carryover $1,500 (MUCH) Simplified Home office Method: Rather than allocating any expenses a home office deduction may be computed by: Number of square feet in home office time $5/sq feet. ................
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