Question

What does the IRS audit manual say about the home office for an individual who operates his or her business as a corporation?

Answer

You will be interested in two boilerplate explanations from the Internal Revenue Manual that examiners use to explain why the IRS is denying the home-office deduction:1

We [the IRS] have disallowed your deductions for office-in-the-home expense because you have not established that it was for the convenience of your employer. Voluntary, vocational, or incidental use of part of your ... Log in to view full article.