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A new option for the home office deduction

From the AICPA Tax Adviser website: The Internal Revenue Service recently created a new, simplified safe-harbor method for taking the home office deduction that many taxpayers may prefer over the traditional, actual-expense method. This article takes an in-depth look at the advantages and disadvantages of each method for particular taxpayers.

To view the full article go to: http://www.aicpa.org/Publications/TaxAdviser/2013/August/Pages/morrow_Aug-2013.aspx