This questions is in regards ***** ***** changes to the home office deduction
for businesses based on the home office rules
from 2004 and if I qualify. I thought I would not be able to qualify for it, however my CPA instructed me otherwise and told me to take the deduction. This is what he had to say:
"The rules you are familiar with are the old rules. Separate room, separate entrance, signage, etc … If you have an office outside of your house, then you wouldn’t qualify, but based on the fact that you are receiving 1099s, not W2s, tells me you qualify for the home office deduction."
I am a 1099 contractor
in the state
of Texas. I work as photographer as a contractor for a company. The company has its own small office about an hour away from my location but the office space is almost exclusively customer service representatives not photographers. I have to process all of my images at home with photoshop and upload them to our remote work server at the end of the day using software
on my home computer. In other words, I have to do office work from home.
As far as office work at home goes - I have a laptop that I use for work in our living room of our apartment with all the software I need loaded on it.
Is my CPA correct - have the changes to the home office rules in 2004 mentioned above allowed me to qualify for a home office deduction in your opinion? Also where can I specifically find information on this 2004 home office rule changing?