{"id":1281,"date":"2019-09-08T10:08:36","date_gmt":"2019-09-08T10:08:36","guid":{"rendered":"https:\/\/wcginc.com\/?p=1281"},"modified":"2026-01-26T16:36:59","modified_gmt":"2026-01-26T16:36:59","slug":"deducting-home-office-maintenance","status":"publish","type":"post","link":"https:\/\/wcginc.com\/blog\/deducting-home-office-maintenance\/","title":{"rendered":"Deducting Home Office Maintenance"},"content":{"rendered":"

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<\/p>\n
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<\/span>Key Takeaways<\/span><\/h2>\n
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  • Working from home is increasingly common, but it raises tax questions about home office deductions.<\/li>\n
  • Two methods exist for calculating the home office deduction:\n
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    • Simplified method<\/b>: $5 per square foot, up to 300 sq. ft., max $1,500.<\/li>\n
    • Actual method<\/b>: Deduct a percentage of home expenses based on business use.<\/li>\n<\/ul>\n<\/li>\n
    • Exterior maintenance<\/b> (landscaping, window cleaning, exterior lighting) can sometimes be deducted if tied to the home office.<\/li>\n
    • Home office qualifications<\/b>:\n
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      • Exclusive use<\/b>: The space is used only for business purposes (with limited exceptions).<\/li>\n
      • Regular use<\/b>: The space is used consistently for business activities.<\/li>\n
      • Trade or business use<\/b>: The space is used with a profit motive.<\/li>\n<\/ul>\n<\/li>\n
      • Special rules apply for multiple work locations, S corporations, and Accountable Plans.<\/li>\n<\/ul>\n<\/div>\n

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        \"\"Home is where the heart is. But as the economy shifts and embraces remote work, more and more people find that home is also where work is. Working from home can be rewarding and liberating, but it also raises some tax questions. If you spend 5 minutes on Google or 5 hours at cocktail party, you\u2019ll find tons of articles on the home office deduction, the two methods (actual vs. simplified), deducting home office maintenance and the other typical deductions you\u2019re entitled too. That\u2019s easy.<\/p>\n

        Today we\u2019re going to focus on one of the not so common deductions; exterior maintenance.<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t