[20210901]IN11736_内政部税收减免.pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i The Home Office Tax Deduction September 1, 2021 The home office deduction allows certain taxpayers to deduct expenses attributable to the business use of their homes. In response to public health concerns surrounding the Coronavirus Disease 2019 (COVID-19) pandemic, many workers transitioned to remote work or work-from-home arrangements, increasing interest in this deduction. However, employees who have moved from onsite work to working from home as a result of the pandemic are not able to claim this benefit for the work they do for their employers. This Insight summarizes the home office deduction eligibility, calculation methods, and costs. Eligibility Expenses related to a taxpayers home generally are not tax deductible. However, some taxpayers may deduct expenses attributable to the exclusive and regular business use of a portion of their home (26 U.S.C. 280A). There are three main categories of business use of a home office that qualify for the deduction: 1. The home office is used as the taxpayers principal place of business. For taxpayers who conduct most of their business outside the home, a home