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PRODID://NDCP//517680
BEGIN:VEVENT
DTSTAMP:20260429T131611
VTIMEZONE:America/Chicago
DTSTART:20270426T180000Z
DTEND:20270426T200000Z
UID:517680
SUMMARY:Surgent's Home Office Rules (HOF2)
LOCATION:Webinar
DESCRIPTION:Surgent's Home Office Rules (HOF2)\n\n04/26/27 01:00 PM CST\n - 04/26/27 03:00 PM CST\Description:\nSince 2017, employees have not been eligible to take an itemized deduction for a home office. The Tax Cuts and Jobs Act suspended all miscellaneous itemized deductions for tax years 2018 through 2025. That deduction is scheduled to go into effect in 2026. Self-employed individuals can deduct office expenses on Schedule C, Form 1040. The home office deduction includes typical office-connected expenditures such as supplies, postage, computers, printers, and all the other ordinary and necessary expenses a person would have in connection with running a home office.
 The home office tax deduction for the self-employed would cover expenses for the business use of a home, which includes mortgage interest, rent, insurance, utilities, repairs, and depreciation. This program discusses many of the most important issues relating to the deductibility of home office–related expenses.
 Objectives:
 Understand the rules relating to taxpayers who are entitled to deduct expenses associated with a home office
 Presenters:Mike Tucker, Ph.D., LL.M., J.D., CPABob Lickwar, CPAField of Study:Taxes (2)Major Topics:
 Calculating the home office deduction
 Actual expense method
 Simplified expense method
 Definition of a home for purposes of the home office deduction
 Whether working-from-home employees can claim a home office deduction
 What is a “separate, identifiable space?”
 The “regularly and exclusively used” rule
 Defining a “principal place of business”
 Meeting clients, patients, and customers
 More than one trade or business
 Special rules that apply to daycare providers
 Separate, free-standing structures
 Depreciating the home
 \Location:\nWebinar\n\n,
X-ALT-DESC;FMTTYPE=text/html:Surgent's Home Office Rules (HOF2)<br /><br />04/26/27 01:00 PM CST - 04/26/27 03:00 PM CST<br />Description:<br />Since 2017, employees have not been eligible to take an itemized deduction for a home office. The Tax Cuts and Jobs Act suspended all miscellaneous itemized deductions for tax years 2018 through 2025. That deduction is scheduled to go into effect in 2026. Self-employed individuals can deduct office expenses on Schedule C, Form 1040. The home office deduction includes typical office-connected expenditures such as supplies, postage, computers, printers, and all the other ordinary and necessary expenses a person would have in connection with running a home office.<br />
<br />
The home office tax deduction for the self-employed would cover expenses for the business use of a home, which includes mortgage interest, rent, insurance, utilities, repairs, and depreciation. This program discusses many of the most important issues relating to the deductibility of home office–related expenses. <br />
<br><br><b>Objectives:</b><br><ul>
    <li>Understand the rules relating to taxpayers who are entitled to deduct expenses associated with a home office</li>
</ul><br><b>Presenters:</b><br>Mike Tucker, Ph.D., LL.M., J.D., CPA<br>Bob Lickwar, CPA<br><br><b>Field of Study:</b><br>Taxes (2)<br><br><b>Major Topics:</b><br><ul>
    <li>Calculating the home office deduction</li>
    <li>Actual expense method</li>
    <li>Simplified expense method </li>
    <li>Definition of a home for purposes of the home office deduction</li>
    <li>Whether working-from-home employees can claim a home office deduction </li>
    <li>What is a &ldquo;separate, identifiable space?&rdquo;</li>
    <li>The &ldquo;regularly and exclusively used&rdquo; rule</li>
    <li>Defining a &ldquo;principal place of business&rdquo;</li>
    <li>Meeting clients, patients, and customers </li>
    <li>More than one trade or business</li>
    <li>Special rules that apply to daycare providers</li>
    <li>Separate, free-standing structures</li>
    <li>Depreciating the home</li>
</ul>
<br /><br />Location:<br />Webinar<br /><br />,  
PRIORITY:3
TRANSP:TRANSPARENT
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DESCRIPTION:Reminder
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