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  2. Home Office Tax Deductions for Home-Based Workers - AOL

    www.aol.com/finance/home-office-tax-deductions...

    Many people don't realize they are eligible for home office tax deductions. If you're self-employed, find out if you're eligible for these tax breaks.

  3. Work From Home Tax Deductions: How To Claim Them - AOL

    www.aol.com/finance/home-tax-deductions-claim...

    Eligibility Requirements for Claiming Home Office Deductions. You could claim the home office deduction as a renter or homeowner if you live — and work — in one of the following: Single-family ...

  4. When You Can and Can’t Write Off Home Office Expenses - AOL

    www.aol.com/finance/t-write-off-home-office...

    Tax season is here and many remote workers are wondering what expenses they can write off while working from home. In 2022, 60 million people did freelance work, primarily from their home office ...

  5. Internal Revenue Code section 162 (a) - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    It concerns deductions for business expenses. It is one of the most important provisions in the Code, because it is the most widely used authority for deductions. [1] If an expense is not deductible, then Congress considers the cost to be a consumption expense. Section 162(a) requires six different elements in order to claim a deduction. It ...

  6. Internal Revenue Code section 183 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Section 183(b)(2) provides that a taxpayer may deduct an amount "equal to the amount of the deductions which would be allowable [ . . . ] only if such activity were engaged in for profit, but only to the extent that the gross income derived from such activity for the taxable year exceeds the deductions allowable [ . . .

  7. Tax deduction - Wikipedia

    en.wikipedia.org/wiki/Tax_deduction

    A tax deduction or benefit is an amount deducted from taxable income, usually based on expenses such as those incurred to produce additional income. Tax deductions are a form of tax incentives, along with exemptions and tax credits. The difference between deductions, exemptions, and credits is that deductions and exemptions both reduce taxable ...

  8. Overlooked deductions: Home office expenses - AOL

    www.aol.com/news/2010-02-22-overlooked...

    Even though I work from home quite a bit these days (it's part of what comes with being a parent and owning a business), we no longer claim a home office deduction on our tax return. We simply don ...

  9. Depreciation recapture - Wikipedia

    en.wikipedia.org/wiki/Depreciation_recapture

    Under rules contained in the current Internal Revenue Code, real property is not subject to depreciation recapture. However, under IRC § 1(h)(1)(D), real property that has experienced a gain after providing a taxpayer with a depreciation deduction is subject to a 25% tax rate—10% higher than the usual rate for a capital gain.

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