Tax Reduction Letter - Home Office for Corporation

Article Date:

January 2006

Word Count:

300

Home Office for Corporation

What does the IRS audit manual say about the home office for an individual who operates her business as a corporation? (S.T.A., Tallahassee, FL)

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 deductions: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, ... Log in to view full article.

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