No Home Office Deduction for Work Not Performed There

An owner of a C corporation claimed a home office deduction, which was disallowed by the Tax Court (Greatest Common Factor, TC Memo 2023-39). The reason: He was a government contractor doing classified work that could only be done on an air force base and not in a home office. Note: A C corporation may lease space from an owner-employee to be used as an office for work to be done in his or her home, but there should be a lease agreement to prove the arrangement. #IdeaoftheDay

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