Article Date:
March 2019

Word Count:



When the Second Office in the Home Is a Principal Place of Business

When possible, you want to claim that your office in your home qualifies as a principal place of business, because this classification



gives you the home-office deduction, and


eliminates commuting from your home to your regular office.


Current law gives you two ways to claim your office in the home as a principal office:



First, as a principal office under the rules that the Supreme Court finalized in Soliman1


Second, as a principal office under the alternative after-Soliman rules, where lawmakers added this alternative: “... the term principal place of business includes a place ... Log in to view full article.

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