ASSESSMENT 01
Taxes
Home Office Deduction(2026)
Each year the U.S. Census Bureau publishes what it refers to as nonemployer statistics that may provide information about the increased importance of the business use of taxpayers’ homes. A…
3 creditsRecommended continuing education
QAS Self-StudyLearn on your schedule
10 chaptersA structured learning path
4 exams listedReview assessment options below
01 THE BIG PICTURE
A closer look
at this course.
Each year the U.S. Census Bureau publishes what it refers to as nonemployer statistics that may provide information about the increased importance of the business use of taxpayers’ homes. A “nonemployer,” for purposes of the statistics, is defined as a business that has no paid employees, has annual business receipts of at least $1,000 and is subject to federal income taxes. These nonemployers may be organized as corporations, partnerships or sole proprietorships. Because they have no paid employees, nonemployers are more likely than others to operate their businesses from their homes and seek a home office tax deduction.
The data supplied on nonemployers show a generally increasing number of these businesses, from a total of 19.5 million in 2004 to 26.5 million in 2018. Although they have no paid employees, they account for significant receipts. In 2004 they produced receipts of $887 billion; by 2018, those receipts had grown to $1.3 trillion. Clearly, the likelihood that any tax return preparer will be required to prepare a taxpayer’s tax return with a home office deduction is significant and is becoming more likely each year.
Topics you’ll explore
This course will examine the federal income tax deduction for business use of a home and will discuss:
- Qualifying for a home office tax deduction;
- Determining a taxpayer’s home office deduction using the actual expense and simplified methods;
- The special home-office deduction rules that apply to daycare facilities;
- The taxpayer’s home-office deduction recordkeeping requirements; and
- Where to take the deduction and the forms a tax preparer must use in connection with it.
02 LEARNING WITH PURPOSE
What you’ll
take away.
6 learning objectivesApply the home-office deduction qualification rules;
Identify the types of home office use to which the exclusive use requirement does not apply;
Describe the various types of taxpayer expenses that may be used to support a deduction for business use of a home;
Apply the rules applicable to the simplified method of figuring the home-office deduction;
Identify the tax forms on which a home-office deduction should be taken; and
Recognize the recordkeeping requirements applicable to documents supporting a taxpayer’s home-office deduction.
03 YOUR LEARNING PATH
One chapter
at a time.
01Chapter 1 - Home Office Deduction
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Open lesson in student portal02TOPIC Qualifying for a Home Office Deduction
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Open lesson in student portal03TOPIC Summary - Qualifying for a Home Office Deduction
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Open lesson in student portal04Chapter 2 - Home Office Deduction
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Open lesson in student portal05TOPIC Figuring the Home Office Deduction
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Open lesson in student portal06TOPIC Summary - Figuring the Home Office Deduction
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Open lesson in student portal07Chapter 3 - Home Office Deduction
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Open lesson in student portal08TOPIC Deducting & Recordkeeping
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Open lesson in student portal09TOPIC Summary - Deducting & Recordkeeping
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Open lesson in student portal10Glossary - Home Office Deduction
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Open lesson in student portal04 YOUR STUDY RESOURCES
Everything in
its right place.
Course materials and resource information, together in one place.
Course study materialsStudy resources may be included inside the enrolled course lessons.
Open course study area Materials, license & usage information
Copyright 2026 by Winn Publications ALL RIGHTS RESERVED. NO PART OF THIS COURSE MAY BE REPRODUCED IN ANY FORM OR BY ANY MEANS WITHOUT THE WRITTEN PERMISSION OF THE COPYRIGHT HOLDER. All materials relating to this course are copyrighted by Winn Publications. Purchase of a course includes a license for one person to use the course materials. Absent specific written permission from the copyright holder, it is not permissible to distribute files containing course materials or printed versions of course materials to individuals who have not purchased the course. It is also not permissible to make the course materials available to others over a computer network, Intranet, Internet, or any other storage, transmittal, or retrieval system. This document is designed to provide general information and is not a substitute for professional advice in specific situations. It is not intended to be, and should not be construed as, legal or accounting advice which should be provided only by professional advisers. No advance preparation needed Program Level - Basic Program prerequisites - None Delivery method - QAS self-study Recommended CPE credits - 3 Recommended field of study - Taxes
05 PUT YOUR KNOWLEDGE TO WORK
Your course
assessments.
Review the exams listed for this course. Take your assessments in the student portal. Follow this course’s exam completion requirements.
ASSESSMENT 02
Chapter 2 Review - Home Office Deduction
MyCECentral enrollment requiredView exam detailsASSESSMENT 03
Chapter 3 Review - Home Office Deduction
MyCECentral enrollment requiredView exam details06 BEFORE YOU BEGIN
The details
that matter.
- Program level
- Basic
- Program prerequisites
- None
- Delivery method
- QAS Self-Study
- Recommended CPE credits
- 3
- Recommended field of study
- Taxes
- Education type
- tax_cpe
- Tax CPE credits
- 1.00
- IRS CE program number
- NBOAN-T-00003-23-S
Requirements & course notices
No advance preparation needed
Confirm that this course meets your individual professional and licensing requirements before enrolling. Review the course information and contact our team if you need guidance.
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