{"id":13816,"date":"2024-12-29T11:14:33","date_gmt":"2024-12-29T18:14:33","guid":{"rendered":"https:\/\/wcginc.com\/kb\/home-office-deduction\/"},"modified":"2026-01-26T17:09:36","modified_gmt":"2026-01-26T17:09:36","slug":"home-office-deduction","status":"publish","type":"epkb_post_type_1","link":"https:\/\/wcginc.com\/kb\/home-office-deduction\/","title":{"rendered":"Home Office Deduction"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 ez-toc-wrap-right counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table Of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/wcginc.com\/kb\/home-office-deduction\/#Key_Takeaways\" >Key Takeaways<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/wcginc.com\/kb\/home-office-deduction\/#Multiple_Work_Locations\" >Multiple Work Locations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/wcginc.com\/kb\/home-office-deduction\/#Get_Reimbursed_for_the_Home_Office\" >Get Reimbursed for the Home Office<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/wcginc.com\/kb\/home-office-deduction\/#Home_Office_Safe_Harbor\" >Home Office Safe Harbor<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/wcginc.com\/kb\/home-office-deduction\/#Home_Office_Issues_with_Multiple_Owners\" >Home Office Issues with Multiple Owners<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/wcginc.com\/kb\/home-office-deduction\/#Home_Office_With_Partnerships\" >Home Office With Partnerships<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/wcginc.com\/kb\/home-office-deduction\/#Home_Office_Depreciation\" >Home Office Depreciation<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/wcginc.com\/kb\/home-office-deduction\/#Taxpayers_Comprehensive_Guide_to_LLCs_and_S_Corps_2025_Edition\" >Taxpayer\u2019s Comprehensive Guide to LLCs and S Corps 2025 Edition<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/wcginc.com\/kb\/home-office-deduction\/#Talk_to_a_Small_Business_CPA_About_Your_Situation\" >Talk to a Small Business CPA About Your Situation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/wcginc.com\/kb\/home-office-deduction\/#Schedule_Discovery_Meeting_Now\" >Schedule Discovery Meeting Now<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/wcginc.com\/kb\/home-office-deduction\/#Frequently_Asked_Questions\" >Frequently Asked Questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/wcginc.com\/kb\/home-office-deduction\/#Can_S_Corp_owners_still_take_a_home_office_deduction\" >Can S Corp owners still take a home office deduction?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/wcginc.com\/kb\/home-office-deduction\/#What_qualifies_as_a_home_office\" >What qualifies as a home office?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/wcginc.com\/kb\/home-office-deduction\/#Can_I_use_the_IRS_5sq_ft_safe_harbor_method\" >Can I use the IRS $5\/sq. ft. safe harbor method?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/wcginc.com\/kb\/home-office-deduction\/#What_expenses_are_typically_reimbursed\" >What expenses are typically reimbursed?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/wcginc.com\/kb\/home-office-deduction\/#How_much_tax_savings_can_I_expect\" >How much tax savings can I expect?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/wcginc.com\/kb\/home-office-deduction\/#Do_multi-owner_S_Corps_face_issues\" >Do multi-owner S Corps face issues?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/wcginc.com\/kb\/home-office-deduction\/#What_happens_with_depreciation_when_I_sell_my_house\" >What happens with depreciation when I sell my house?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/wcginc.com\/kb\/home-office-deduction\/#Can_partnerships_deduct_home_office_expenses\" >Can partnerships deduct home office expenses?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/wcginc.com\/kb\/home-office-deduction\/#Does_having_a_home_office_change_mileage_deductions\" >Does having a home office change mileage deductions?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/wcginc.com\/kb\/home-office-deduction\/#Who_should_track_depreciation_for_an_S_Corp_home_office\" >Who should track depreciation for an S Corp home office?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221; woodmart_inline=&#8221;no&#8221; text_larger=&#8221;no&#8221;]By <strong>Jason Watson, CPA<\/strong><br \/>\nPosted Monday, December 30, 2024<\/p>\n<div class=\"overview\">\n<h2><span class=\"ez-toc-section\" id=\"Key_Takeaways\"><\/span>Key Takeaways<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>S Corp owners can deduct home office expenses through an Accountable Plan reimbursement rather than direct rent.<\/li>\n<li>To qualify, the home office must be used exclusively and regularly for business and serve as the principal place of business for admin or management tasks.<\/li>\n<li>A home office can count as a second work location if substantial administrative activities are done there.<\/li>\n<li>Reimbursable expenses include mortgage interest, property taxes, insurance, utilities, HOA dues, and depreciation, based on the office\u2019s percentage of total home space.<\/li>\n<li>Savings are often modest ($200\u2013$350 annually) but can also make commuting miles deductible.<\/li>\n<li>The safe harbor method ($5 per sq. ft.) cannot be used with S Corp reimbursements; actual expenses must be calculated.<\/li>\n<li>Multiple-owner businesses may face fairness issues if reimbursement amounts differ based on home size or costs.<\/li>\n<li>Partnerships may use Unreimbursed Partnership Expenses (UPE) as an alternative to reduce taxable income.<\/li>\n<li>Depreciation must be tracked and recaptured upon sale of the home, even if not claimed on returns.<\/li>\n<li>While often overlooked, proper tracking prevents surprises at sale and maximizes long-term tax efficiency.<\/li>\n<\/ul>\n<\/div>\n<p>Is there a way to have the business reimburse, compensate, or otherwise pay for my home office? Can I still take a home office deduction with an S corporation? Yes, there is a way to claim a home office deduction with an S Corp.<\/p>\n<p>Prior to the IRS making a recommendation to use the Accountable Plan and subsequent reimbursements to the employee (or shareholders), taxpayers would charge their corporation rent and declare the rent as income on Schedule E. Ok, but not elegant.<\/p>\n<p>In the garden variety LLC world, the beauty of this was to take money out of the business as passive income. Since you were changing the color of money from earned income to passive income you were also sidestepping self-employment taxes. In the S corporation world, the beauty of this was to reduce the S Corp\u2019s overall income, and therefore reduce the reasonable salary heuristics or thresholds for shareholders while still taking money out of the business as passive income (again reducing self-employment taxes).<\/p>\n<p>The IRS got sick of this (among other things of course).<\/p>\n<p>The new school way is to use an Accountable Plan and reimburse the employee (you) for expenses associated with the home office. Remember, if you are an S Corp owner, you are both shareholder and employee. Imagine yourself as an employee of Google- the relationship would be arms-length, and you would submit expenses to Google just like you should with your own S corporation. Maintaining an arms-length perspective in your dealings as an employee of your S Corp will help you in the long run.<\/p>\n<p>Your business must have an Accountable Plan to take advantage of this scenario and the basic housekeeping must be satisfied.<\/p>\n<p>Section 280A of the Internal Revenue Code reads in part, \u201cExcept as otherwise provided in this section, in the case of a taxpayer who is an individual or an S corporation, no deduction otherwise allowable under this chapter shall be allowed with respect to the use of a dwelling unit which is used by the taxpayer during the taxable year as a residence.\u201d<\/p>\n<p>So, what are the exceptions?<\/p>\n<ul>\n<li>Certain business use (typical home office, and discussed more here)<\/li>\n<\/ul>\n<ul>\n<li>Certain storage use<\/li>\n<\/ul>\n<ul>\n<li>Rental use (tax free\u2026 14-day \u201cMaster\u2019s\u201d rule or &#8220;Augusta&#8221; rule)<\/li>\n<\/ul>\n<ul>\n<li>Providing day care services<\/li>\n<\/ul>\n<p>Section 280A continues by reading-<\/p>\n<p style=\"padding-left: 40px;\">Subsection (a) shall not apply to any item to the extent such item is allocable to a portion of the dwelling unit which is <strong>exclusively<\/strong> used on a <strong>regular<\/strong> basis-<\/p>\n<p style=\"padding-left: 40px;\">(A) as the <strong>principal place of business<\/strong> for any <strong>trade or business<\/strong> of the taxpayer, or<\/p>\n<p style=\"padding-left: 40px;\">(B) as a place of business which is used by patients, clients, or customers in \u2026 the normal course of trade or business,<\/p>\n<p style=\"padding-left: 40px;\">(C) in the case of a separate structure which is not attached to the dwelling unit, in connection with \u2026 trade or business.\u201d<\/p>\n<p>We highlighted the buzzwords intentionally. Let\u2019s define these more carefully-<\/p>\n<ul>\n<li>Exclusive means the identifiable space or room is used only for business purposes (so let\u2019s not have a bed in your home office).<\/li>\n<\/ul>\n<ul>\n<li>Regular is a squishier since it is a facts and circumstances evaluation. Spending 4 hours a month selling Etsy stuff online probably won\u2019t win too many arguments.<\/li>\n<\/ul>\n<ul>\n<li>Principal place of business was once a hot topic but has been tightened up with this language right out of the tax code- \u201cFor purposes of subparagraph (A), the term \u201cprincipal place of business\u201d includes a place of business which is used by the taxpayer for the <strong>administrative or management activities<\/strong> of any trade or business of the taxpayer if there is no other fixed location of such trade or business where the taxpayer conducts substantial administrative or management activities of such trade or business.\u201d<\/li>\n<\/ul>\n<ul>\n<li>Trade or business has been defined in Commissioner v. Groetzinger, 480 U.S. 23, and reads in part, \u201cto be engaged in a trade or business, the taxpayer must be involved in the activity with continuity and regularity and that the taxpayer&#8217;s primary purpose for engaging in the activity must be for income or profit. A sporadic activity, a hobby, or an amusement does not qualify.\u201d<\/li>\n<\/ul>\n<p>Administrative or management activities include a nice list from IRS Publication 587 such as billing customers, clients, or patients, keeping books and records, ordering supplies, setting up appointments, forwarding orders or writing reports (we list more below).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Multiple_Work_Locations\"><\/span>Multiple Work Locations<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>You can have multiple work locations. The IRS states that if you use a home office as your primary location for substantial administrative activities you are allowed to essentially have two work locations. For example, you own a landscaping business and you have an office in your shop. You perform all your administrative activities such as hiring and firing employees, accounting, balancing your checkbook, talking to your attorney, chatting it up with your Colorado Springs CPAs at WCG etc. in your home office, that office counts as a work location in addition to your office in your shop. Here is the play-by play-blurb from the IRS-<\/p>\n<p style=\"margin-left: 40px;\">You can have more than one business location, including your home, for a single trade or business. To qualify to deduct the expenses for the business use of your home under the principal place of business test, your home must be your principal place of business for that trade or business. To determine whether your home is your principal place of business, you must consider:<\/p>\n<p style=\"margin-left: 40px;\">1. The relative importance of the activities performed at each place where you conduct business, and<\/p>\n<p style=\"margin-left: 40px;\">2. The amount of time spent at each place where you conduct business.<\/p>\n<p style=\"margin-left: 40px;\">Your home office will qualify as your principal place of business if you meet the following requirements.<\/p>\n<p style=\"margin-left: 40px;\">1. You use it exclusively and regularly for administrative or management activities of your trade or business.<\/p>\n<p style=\"margin-left: 40px;\">2. You have no other fixed location where you conduct substantial administrative or management activities of your trade or business.<\/p>\n<p>This also works well for the consultant who works out of his or her home office, but also spends a ton of time on site with the client.<\/p>\n<p>Don\u2019t forget that commuting miles between your residence and your office are not deductible, but if you have a home office suddenly these miles become business miles and therefore deductible. Boom! The use of Boom! is apparently out of fashion. Whatever.<\/p>\n<p>You can read the full <a href=\"https:\/\/www.irs.gov\/publications\/p587\" target=\"_blank\" rel=\"noopener\">IRS Publication 587<\/a> (Business Use of your Home) by using the link below-<\/p>\n<p><a href=\"https:\/\/www.irs.gov\/publications\/p587\" target=\"_blank\" rel=\"noopener\">wcginc.com\/5322<\/a><\/p>\n<p>We will discuss the question, \u201cWhat is my tax home?\u201d in a few pages.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Get_Reimbursed_for_the_Home_Office\"><\/span>Get Reimbursed for the Home Office<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The expense report should detail the space used as a home office or storage of business items (inventory, supplies, etc.) as a percentage of overall square footage of the home. This percentage is then applied against rent, mortgage interest, property tax, utilities, HOA dues, insurance and repairs to determine the expense amount to be reimbursed. The reimbursement can be monthly or quarterly or annually- your choice.<\/p>\n<p>Keep in mind that two major expenses associated with a home office are mortgage interest and property taxes. These expenses are already 100% deductible on Schedule A (assuming your state and local taxes (SALT) do not exceed $10,000), so for most taxpayers the home office deduction or reimbursement is relatively small. And you must reduce your mortgage interest and property taxes being deducted on Schedule A by the amounts reimbursed by your business. No double dipping.<\/p>\n<p>Here is quick table on what we mean-<\/p>\n<table style=\"width: 80%;\">\n<tbody>\n<tr>\n<td style=\"text-align: left; width: 40%;\" width=\"283\">Total Home Size<\/td>\n<td style=\"text-align: left; width: 20%;\" width=\"110\">2,500<\/td>\n<td style=\"width: 20%;\" width=\"110\"><\/td>\n<td style=\"width: 20%;\" width=\"64\"><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 40%;\">Home Office Size<\/td>\n<td style=\"text-align: left; width: 20%;\">150<\/td>\n<td style=\"width: 20%;\"><\/td>\n<td style=\"width: 20%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 40%;\">Home Office %<\/td>\n<td style=\"text-align: left; width: 20%;\">6.00%<\/td>\n<td style=\"width: 20%;\"><\/td>\n<td style=\"width: 20%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 40%;\"><\/td>\n<td style=\"width: 20%;\"><\/td>\n<td style=\"width: 20%;\"><\/td>\n<td style=\"width: 20%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 40%;\"><strong>Expense<\/strong><\/td>\n<td style=\"text-align: center; width: 20%;\"><strong>Amount<\/strong><\/td>\n<td style=\"text-align: center; width: 20%;\"><strong>Reimbursed<\/strong><\/td>\n<td style=\"text-align: center; width: 20%;\"><strong>Schedule A<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 40%;\">Mortgage Interest<\/td>\n<td style=\"text-align: center; width: 20%;\">15,000<\/td>\n<td style=\"text-align: center; width: 20%;\">900<\/td>\n<td style=\"text-align: center; width: 20%;\">14,100<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 40%;\">Property Taxes<\/td>\n<td style=\"text-align: center; width: 20%;\">2,500<\/td>\n<td style=\"text-align: center; width: 20%;\">150<\/td>\n<td style=\"text-align: center; width: 20%;\">2,350<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 40%;\">Hazard Insurance<\/td>\n<td style=\"text-align: center; width: 20%;\">1,100<\/td>\n<td style=\"text-align: center; width: 20%;\">66<\/td>\n<td style=\"text-align: center; width: 20%;\">NA<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 40%;\">Utilities<\/td>\n<td style=\"text-align: center; width: 20%;\">3,600<\/td>\n<td style=\"text-align: center; width: 20%;\">216<\/td>\n<td style=\"text-align: center; width: 20%;\">NA<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 40%;\">HOA Dues<\/td>\n<td style=\"text-align: center; width: 20%;\">600<\/td>\n<td style=\"text-align: center; width: 20%;\">36<\/td>\n<td style=\"text-align: center; width: 20%;\">NA<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 40%;\">Depreciation ($400,000 building)<\/td>\n<td style=\"text-align: center; width: 20%;\">10,256<\/td>\n<td style=\"text-align: center; width: 20%;\">615<\/td>\n<td style=\"text-align: center; width: 20%;\">NA<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 40%;\"><\/td>\n<td style=\"text-align: center; width: 20%;\"><\/td>\n<td style=\"text-align: center; width: 20%;\"><\/td>\n<td style=\"text-align: center; width: 20%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 40%;\">Totals<\/td>\n<td style=\"text-align: center; width: 20%;\">33,056<\/td>\n<td style=\"text-align: center; width: 20%;\">1,983<\/td>\n<td style=\"text-align: center; width: 20%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 40%;\">Total Non Sched A<\/td>\n<td style=\"text-align: center; width: 20%;\">15,556<\/td>\n<td style=\"text-align: center; width: 20%;\">933<\/td>\n<td style=\"text-align: center; width: 20%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 40%;\"><\/td>\n<td style=\"text-align: center; width: 20%;\"><\/td>\n<td style=\"text-align: center; width: 20%;\"><\/td>\n<td style=\"text-align: center; width: 20%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 40%;\">Savings @ 22%<\/td>\n<td style=\"text-align: center; width: 20%;\"><\/td>\n<td style=\"text-align: center; width: 20%;\"><span style=\"color: #0000ff;\"><strong>205<\/strong><\/span><\/td>\n<td style=\"text-align: center; width: 20%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 40%;\">Savings @ 37%<\/td>\n<td style=\"text-align: center; width: 20%;\"><\/td>\n<td style=\"text-align: center; width: 20%;\"><span style=\"color: #0000ff;\"><strong>345<\/strong><\/span><\/td>\n<td style=\"text-align: center; width: 20%;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>What are we showing here? Good question! The $933 number above represents a reimbursement to you and a deduction to the business that would otherwise not have been deductible except through an Accountable Plan reimbursement. In essence with a home office you are deducting portions of Hazard Insurance, Utilities, HOA Dues and Depreciation.<\/p>\n<p>So, a home office reimbursement as a business deduction might put $200 to $350 in your pocket. Might be worth it based on that alone, but where the home office has a ton of weight is now your commute is from the bedroom to the basement or den, and all travel from your home office is business travel.<\/p>\n<p>Here is another consideration. For those taxpayers who are seeing Schedule A deductions being phased out due to high income, <a href=\"https:\/\/www.thetaxadviser.com\/issues\/2018\/aug\/workarounds-state-local-tax-deduction-limitation.html\" target=\"_blank\" rel=\"noopener\">SALT limitations<\/a> and \/ or Alternative Minimum Tax (AMT), using the home office reimbursement is a way to ensure these deductions are not reduced.<\/p>\n<p>This can be a huge swing in taxes. This is one of the largest compelling reasons to have WCG (formerly Watson CPA Group) prepare both your corporate and individual tax returns- we can move things around to ensure the maximum deduction is obtained.<\/p>\n<p>There are other examples. A quick example would be where you own an office building 100% through an LLC and the business is operating as a separate LLC or S Corp. The rent must be market rent- we suggest using Zillow or a realtor to periodically update your comparables for market rent analysis. This is outside the home office world (see our chapter on self-rentals).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Home_Office_Safe_Harbor\"><\/span>Home Office Safe Harbor<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>There is a safe harbor provision for home office deductions where you can deduct $5 per square foot. This would be on Form 8829 for LLCs without an S Corp election. However, for S Corps where you choose to reimburse yourself for the use of the home office, you cannot use the safe harbor method.<\/p>\n<p>According to IRS Revenue Procedure 2013-13 which reads in part-<\/p>\n<p style=\"padding-left: 40px;\">.02 Reimbursement or other expense allowance arrangement. The safe harbor method provided by this revenue procedure does not apply to an employee with a home office if the employee receives advances, allowances, or reimbursements for expenses related to the qualified business use of the employee\u2019s home under a reimbursement or other expense allowance arrangement (as defined in \u00a7 1.62-2) with his or her employer.<\/p>\n<p>An expense allowance arrangement is synonymous with an Accountable Plan which we discuss in detail in Chapter 10 (Accountable Plan Expense Reimbursements, page 277). Therefore, you must use actual expenses! This is in stark contrast to the mileage reimbursement since the IRS simply gives you a rate per mile regardless of what you spend.<\/p>\n<p>For disregarded LLCs and sole proprietors, there are some real advantages for using the safe harbor method such as being able to use all mortgage interest on Schedule A instead of a proration. But there are also some limitations that need to be considered. We typically optimize for both methods in these situations.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Home_Office_Issues_with_Multiple_Owners\"><\/span>Home Office Issues with Multiple Owners<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>We broached this concern in Chapter 2 (Multi-Member LLC That Issues Invoices, page 48) but we\u2019ll tackle it again here. Let\u2019s say you and another person own a business together, and you elect to have the entity taxed as an S Corp. You also create an Accountable Plan to reimburse home office expenses among other things.<\/p>\n<p>As you have learned, you cannot use the simplified method and therefore only actual expenses are reimbursed. No biggie right? Well, perhaps. However, what happens if your home office is smaller as a percentage of your overall home size? In other words, your room is 150 square feet and your house is 3,000 square feet\u2026 this is 5%. But your business partner has 180 square feet within a 2,500 square foot house\u2026 or about 7.2%.<\/p>\n<p>Perhaps we are splitting hairs\u2026 but wait\u2026 there\u2019s more! What if your property taxes are substantially lower than your business partner\u2019s? HOA dues? Insurance? Housekeeper? We could go on and on.<\/p>\n<p>You could limit your Accountable Plan expense reimbursements to a certain dollar amount, but doesn\u2019t that hose the other guy? You could reimburse without regard to limits or amounts, but doesn\u2019t that hose the guy with a smaller reimbursement? We\u2019ll find a new word for hose.<\/p>\n<p>Yes, all those things are true except finding a synonym for getting hosed. One solution is to split up into a multi-entity arrangement as shown in Chapter 2 (Multi-Member LLC That Issues Invoices, page 45). Talk to us and we can help!<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Home_Office_With_Partnerships\"><\/span>Home Office With Partnerships<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If you are a partner in partnership (member of a multi-member LLC) that is not being taxed as an S corporation, you might be able to reduce partnership income through a tax mechanism called Unreimbursed Partnership Expenses, or UPE for short. UPE is a slamma-jamma version of old school Form 2106 unreimbursed employee expenses, and is a singular line on Schedule E Page 2 reducing partner income.<\/p>\n<p>Here is the blurb from the IRS website on completing Schedule E if you can\u2019t get enough-<\/p>\n<p style=\"padding-left: 40px;\">You can deduct unreimbursed ordinary and necessary partnership expenses you paid on behalf of the partnership on Schedule E if you were required to pay these expenses under the partnership agreement. You only can deduct unreimbursed expenses on Schedule E that are trade or business expenses under section 162. Don&#8217;t report unreimbursed partnership expenses separately if the expenses are from a passive activity and you are required to file Form 8582.<\/p>\n<p>If your partnership agreement or operating agreement allows for it, partners can deduct UPE. However, an Accountable Plan-esque method must be used to create the workpapers and math behind the calculation since it is one big fat number without supporting statements or supplemental forms on your individual tax return (Form 1040).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Home_Office_Depreciation\"><\/span>Home Office Depreciation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Similar to rental properties (among other things), depreciation on a home office is required by the IRS. Here is a Q&amp;A from their website under Sale or Trade of Business, Depreciation, Rentals &gt; Depreciation &amp; Recapture.<\/p>\n<p style=\"padding-left: 40px;\">Question- I have a home office. Can I deduct expenses like mortgage, utilities, etc., but not deduct depreciation so that when I sell this house the basis won&#8217;t be affected?<\/p>\n<p style=\"padding-left: 40px;\">Answer- No. All allowed or allowable depreciation must be considered at the time of sale. You can generally figure depreciation on the business use portion of your home up to the gross income limitation, over a 39-year recovery period and using the mid-month convention. As long as you determine actual expenses and the correct amount of allowed or allowable depreciation, the depreciation reduces the basis of your home accordingly, whether or not you actually claim it on your tax return.<\/p>\n<p>Note that last phrase, \u201cwhether or not you actually claim it on your tax return.\u201d That is the kicker. Truth be known, when a client sells their primary residence most tax professionals do not ask if it was ever used as a home office. Right, wrong or indifferent, it is often overlooked.<\/p>\n<p>Additionally, home office depreciation is tough to track within a tax return. Sure, if you are a disregarded LLC or sole proprietor and reporting your business activities on Schedule C, you will use Form 8829 to generate the home office deduction and that form helps track home office depreciation. Easy.<\/p>\n<p>If you use the simplified method for the home office deduction, you do not have a depreciation recapture problem since you do not have to depreciate your home office. Easy again. But as you know, using an Accountable Plan for reimbursing the S Corp shareholders (recall the two hats- employee and investor) requires actual expenses for home office reimbursement including depreciation.<\/p>\n<p>What makes matters worse is that the depreciation deduction for home office reimbursement is truly done at the business entity level (Form 1120S or 1120). The individual tax return (Form 1040) is not affected, but when the home is sold, depreciation recapture is picked up as income by the individual who was reimbursed.<\/p>\n<p>The tax theory goes like this- if you are reimbursed for depreciation then the cost basis of the asset is reduced by the amount of depreciation. When the asset is sold your reduced cost basis could increase your taxable capital gain (for houses, Yes, for automobiles and other things, probably No).<\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #0000ff;\"><strong>Sidebar:<\/strong><\/span> Having your S corporation reimburse you for business mileage also reduces the cost basis of your automobile by 33 cents per mile (for the 2025 tax year). If you think home office depreciation is often overlooked, the reduction in cost basis for your automobile because of reimbursed mileage is flat-out ignored by most.<\/p>\n<p><strong>WCG CPAs &amp; Advisors<\/strong> tracks home office depreciation within an individual tax return (Form 1040) by creating an out-of-service asset, and updating the historical depreciation each year. Not ideal, but at least it is contained within the owner\u2019s individual tax return for tracking, eventual sale and recapture.[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=&#8221;25px&#8221;][vc_column_text]<style data-type=\"vc_shortcodes-custom-css\">#wd-6915e3dd2a9b5 .info-box-title{line-height:40px;font-size:30px;color:#473d3c;}#wd-6915e3dd2a9b5 .info-box-inner{line-height:26px;font-size:16px;color:#473d3c;}#wd-6915e437409dd .info-box-title{line-height:40px;font-size:30px;color:#473d3c;}#wd-6915e437409dd .info-box-inner{line-height:26px;font-size:16px;color:#473d3c;}#wd-68460c16bff16 .info-box-title{line-height:60px;font-size:50px;color:#473d3c;}#wd-68460c16bff16 .info-box-inner{line-height:26px;font-size:16px;color:#473d3c;}#wd-687b937e0887f .info-box-title{line-height:26px;font-size:16px;color:#473d3c;}#wd-687b937e0887f .info-box-inner{line-height:22px;font-size:12px;color:#473d3c;}#wd-687b9384e0d51 .info-box-title{line-height:26px;font-size:16px;color:#473d3c;}#wd-687b9384e0d51 .info-box-inner{line-height:22px;font-size:12px;color:#473d3c;}#wd-687b938a8f4b3 .info-box-title{line-height:26px;font-size:16px;color:#473d3c;}#wd-687b938a8f4b3 .info-box-inner{line-height:22px;font-size:12px;color:#473d3c;}#wd-68bcf7fc8516a .info-box-title{line-height:40px;font-size:30px;color:#473d3c;}#wd-68bcf7fc8516a .info-box-inner{line-height:26px;font-size:16px;color:#473d3c;}#wd-68bcfccd83cf7 .info-box-title{line-height:46px;font-size:36px;color:#473d3c;}#wd-68bcfccd83cf7 .info-box-inner{line-height:26px;font-size:16px;color:#473d3c;}@media (max-width: 1199px) {#wd-6915e3dd2a9b5 .info-box-title{line-height:34px;font-size:24px;}#wd-6915e3dd2a9b5 .info-box-inner{line-height:24px;font-size:14px;}#wd-6915e437409dd .info-box-title{line-height:34px;font-size:24px;}#wd-6915e437409dd .info-box-inner{line-height:24px;font-size:14px;}#wd-68460c16bff16 .info-box-title{line-height:50px;font-size:40px;}#wd-687b937e0887f .info-box-title{line-height:25px;font-size:15px;}#wd-687b9384e0d51 .info-box-title{line-height:25px;font-size:15px;}#wd-687b938a8f4b3 .info-box-title{line-height:25px;font-size:15px;}#wd-68bcf7fc8516a .info-box-title{line-height:34px;font-size:24px;}#wd-68bcf7fc8516a .info-box-inner{line-height:24px;font-size:14px;}#wd-68bcfccd83cf7 .info-box-title{line-height:36px;font-size:26px;}#wd-68bcfccd83cf7 .info-box-inner{line-height:24px;font-size:14px;}}@media (max-width: 767px) {#wd-6915e3dd2a9b5 .info-box-title{line-height:28px;font-size:18px;}#wd-6915e3dd2a9b5 .info-box-inner{line-height:24px;font-size:14px;}#wd-6915e437409dd .info-box-title{line-height:28px;font-size:18px;}#wd-6915e437409dd .info-box-inner{line-height:24px;font-size:14px;}#wd-68460c16bff16 .info-box-title{line-height:40px;font-size:30px;}#wd-687b937e0887f .info-box-title{line-height:24px;font-size:14px;}#wd-687b9384e0d51 .info-box-title{line-height:24px;font-size:14px;}#wd-687b938a8f4b3 .info-box-title{line-height:24px;font-size:14px;}#wd-68bcf7fc8516a .info-box-title{line-height:28px;font-size:18px;}#wd-68bcf7fc8516a .info-box-inner{line-height:24px;font-size:14px;}#wd-68bcfccd83cf7 .info-box-title{line-height:28px;font-size:18px;}#wd-68bcfccd83cf7 .info-box-inner{line-height:24px;font-size:14px;}}<\/style><div class=\"wpb-content-wrapper\">[vc_row][vc_column]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-6915e3dd2a9b5\" class=\" wd-rs-6915e3dd2a9b5 wd-info-box wd-wpb text-center box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title kb \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p style=\"text-align: center;\"><em>Jason Watson, CPA, is a Partner and the CEO of <strong>WCG CPAs &amp; Advisors<\/strong>, a boutique yet progressive tax, accounting and business consultation firm located in Colorado serving small business owners and taxpayers worldwide.<\/em><\/p>\n<div style=\"display: flex; justify-content: center;\"><a href=\"https:\/\/www.linkedin.com\/in\/jason-watson-cpa\/\"><img decoding=\"async\" class=\"alignnone wp-image-17327 entered lazyloaded\" style=\"height: 35px!important; width: auto!important;\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/linkedin-150x150-1.png.webp\" alt=\"Jason Watson CPA LinkedIn\" \/><\/a>\u00a0\u00a0\u00a0\u00a0\u00a0<a href=\"mailto:jason@wcginc.com\"><img decoding=\"async\" class=\"alignnone size-thumbnail wp-image-17334 entered lazyloaded\" style=\"height: 35px!important; width: auto!important;\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/mail-150x150-1.png.webp\" alt=\"Jason Watson CPA Email\" \/><\/a><\/div>\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<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-6915e437409dd\" class=\" wd-rs-6915e437409dd wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title img-right kb \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title wd-font-weight-800 box-title-style-default font-primary wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Taxpayers_Comprehensive_Guide_to_LLCs_and_S_Corps_2025_Edition\"><\/span>Taxpayer\u2019s Comprehensive Guide to LLCs and S Corps 2025 Edition<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p><img decoding=\"async\" class=\"size-full wp-image-31529 alignnone\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/LLC-S-Corp-Web-and-Social-GFX_275-250x300-1.webp\" alt=\"Taxpayer\u2019s Comprehensive Guide to LLCs and S Corps 2025 Edition\" width=\"250\" height=\"300\" \/>This KB article is an excerpt from our 420+ page book (some picture pages, but no scatch and sniff) which is available in paperback from\u00a0<a href=\"https:\/\/www.wcginc.com\/amazon\" target=\"_blank\" rel=\"noopener\">Amazon<\/a>, as an eBook for\u00a0<a href=\"https:\/\/www.wcginc.com\/kindle\" target=\"_blank\" rel=\"noopener\">Kindle<\/a>\u00a0and as a\u00a0<a href=\"https:\/\/www.wcginc.com\/pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>\u00a0from ClickBank. We used to publish with iTunes and Nook, but keeping up with two different formats was brutal. You can cruise through these KB articles online, click on the fancy buttons below or\u00a0<a href=\"https:\/\/wcginc.com\/business-services\/book\/\" target=\"_blank\" rel=\"noopener\">visit our webpage<\/a>\u00a0which provides more information.<\/p>\n<table class=\"purchase-table\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><a href=\"\/amazon\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"alignnone size-full wp-image-6657 aligncenter\" style=\"float: none;\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/amazon-imageresized.png.webp\" alt=\"LLCs and S Corp Book Amazon\" width=\"50\" height=\"50\" \/><\/a><\/td>\n<td style=\"text-align: center;\"><a href=\"\/kindle\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"alignnone size-full wp-image-6658\" style=\"float: none;\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/kindle-imageresized.png.webp\" alt=\"LLCs and S Corp Book Kindle\" width=\"50\" height=\"50\" \/><\/a><\/td>\n<td style=\"text-align: center;\"><a href=\"\/pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"alignnone size-full wp-image-6659 aligncenter\" style=\"float: none;\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/PDFresized.png.webp\" alt=\"LLCs and S Corp Book PDF\" width=\"50\" height=\"50\" \/><\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>$49.95<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>$39.95<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>$29.95<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[\/vc_column][\/vc_row][vc_row equal_height=\"yes\" content_placement=\"top\" el_id=\"consultation-secc\" woodmart_css_id=\"6756f7d427735\" responsive_spacing=\"eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2NzU2ZjdkNDI3NzM1Iiwic2hvcnRjb2RlIjoidmNfcm93IiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=\" mobile_bg_img_hidden=\"no\" tablet_bg_img_hidden=\"no\" woodmart_parallax=\"0\" woodmart_gradient_switch=\"no\" woodmart_box_shadow=\"no\" wd_z_index=\"no\" woodmart_disable_overflow=\"0\" row_reverse_mobile=\"0\" row_reverse_tablet=\"0\" el_class=\"kb-consult\"][vc_column]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-68460c2ba6365\" class=\" wd-rs-68460c2ba6365 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title kb-fix \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title box-title-style-default wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Talk_to_a_Small_Business_CPA_About_Your_Situation\"><\/span>Talk to a Small Business CPA About Your Situation<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Please use the form below to tell us a little about yourself, and what you have going on with your small business or 1099 contractor gig. <strong>WCG CPAs &amp; Advisors<\/strong> are small business CPAs, tax professionals and consultants, and we look forward to talking to you!<\/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\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[vc_row_inner el_id=\"consultation-inner\" woodmart_css_id=\"66fd6caf92fc0\" responsive_spacing=\"eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2NmZkNmNhZjkyZmMwIiwic2hvcnRjb2RlIjoidmNfcm93X2lubmVyIiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=\" mobile_bg_img_hidden=\"no\" tablet_bg_img_hidden=\"no\" woodmart_parallax=\"0\" woodmart_gradient_switch=\"no\" woodmart_box_shadow=\"no\" wd_z_index=\"no\" woodmart_disable_overflow=\"0\" row_reverse_mobile=\"0\" row_reverse_tablet=\"0\"][vc_column_inner][vc_raw_js el_class=\"defaultBot\"]JTNDc2NyaXB0JTIwdHlwZSUzRCUyMnRleHQlMkZqYXZhc2NyaXB0JTIyJTIwc3JjJTNEJTIyaHR0cHMlM0ElMkYlMkZ3Y2dpbmMuam90Zm9ybS5jb20lMkZqc2Zvcm0lMkYyNTE2NjQ4Nzk0MTQ5NzMlMjIlM0UlM0MlMkZzY3JpcHQlM0U=[\/vc_raw_js][\/vc_column_inner][\/vc_row_inner]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-68460c16bff16\" class=\" wd-rs-68460c16bff16 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title defaultBot \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>The tax advisors, business consultants and rental property experts at <strong>WCG CPAs &amp; Advisors<\/strong> are not salespeople; we are not putting lipstick on a pig expecting you to love it. Our job remains being professionally detached, giving you information and letting you decide within our ethical guidelines and your risk profiles.<\/p>\n<p>We see far too many crazy schemes and half-baked ideas from attorneys and wealth managers. In some cases, they are good ideas. In most cases, all the entities, layering and mixed ownership is only the illusion of precision. As Chris Rock says, just because you can drive your car with your feet doesn\u2019t make it a good idea. In other words, let\u2019s not automatically convert \u201cyou can\u201d into \u201cyou must.\u201d<\/p>\n<p><strong>Let\u2019s chat so you can be smart about it.<\/strong><\/p>\n<p>We typically schedule a 20-minute complimentary quick chat with one of our Partners or our amazing Senior Tax Professionals to determine if we are a good fit for each other, and how an engagement with our team looks. Tax returns only? Business advisory? Tax strategy and planning? Rental property support?<\/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<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[vc_row_inner equal_height=\"yes\" el_class=\"boxes--pack\" woodmart_css_id=\"673b5f334f247\" responsive_spacing=\"eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2NzNiNWYzMzRmMjQ3Iiwic2hvcnRjb2RlIjoidmNfcm93X2lubmVyIiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=\" mobile_bg_img_hidden=\"no\" tablet_bg_img_hidden=\"no\" woodmart_parallax=\"0\" woodmart_gradient_switch=\"no\" woodmart_box_shadow=\"no\" wd_z_index=\"no\" woodmart_disable_overflow=\"0\" row_reverse_mobile=\"0\" row_reverse_tablet=\"0\"][vc_column_inner width=\"1\/3\"]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-687b937e0887f\" class=\" wd-rs-687b937e0887f wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none business-boxes \">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"box-icon-wrapper  box-with-icon box-icon-simple\">\n\t\t\t\t\t\t\t<div class=\"info-box-icon\">\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"622\" height=\"622\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/Text-WCG-Offices-1.jpg\" class=\"attachment-full size-full\" alt=\"Text WCG Offices\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h4 class=\"info-box-title title wd-font-weight-600 box-title-style-default font-primary wd-fontsize-m\">Text WCG Offices<\/h4>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Need to get in touch through a quick text?\u00a0 We\u2019ll respond back within a day and get going!<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<a class=\"wd-info-box-link wd-fill\" aria-label=\"Infobox link\" href=\"sms:+17193452100?&amp;body=Hey%20WCG!%20Please%20call%20me%20to%20discuss%20your%20CPA%20services\" title=\"\"><\/a>\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[\/vc_column_inner][vc_column_inner width=\"1\/3\"]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-687b9384e0d51\" class=\" wd-rs-687b9384e0d51 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none business-boxes \">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"box-icon-wrapper  box-with-icon box-icon-simple\">\n\t\t\t\t\t\t\t<div class=\"info-box-icon\">\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"622\" height=\"622\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/Chat-Our-Amazing-Team-1.jpg\" class=\"attachment-full size-full\" alt=\"Chat our amazing team\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h4 class=\"info-box-title title wd-font-weight-600 box-title-style-default font-primary wd-fontsize-m\">Call Our Amazing Team<\/h4>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p class=\" \">If you need to speak to a tax professional now, give us a call and we'll get you connected.<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<a class=\"wd-info-box-link wd-fill\" aria-label=\"Infobox link\" href=\"tel:719-387-9800\" title=\"\"><\/a>\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[\/vc_column_inner][vc_column_inner width=\"1\/3\"]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-687b938a8f4b3\" class=\" wd-rs-687b938a8f4b3 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none business-boxes nav-button-chat \">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"box-icon-wrapper  box-with-icon box-icon-simple\">\n\t\t\t\t\t\t\t<div class=\"info-box-icon\">\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"622\" height=\"622\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/Chat-With-a-Tax-Pro-2.jpg\" class=\"attachment-full size-full\" alt=\"Chat with a tax pro\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h4 class=\"info-box-title title wd-font-weight-600 box-title-style-default font-primary wd-fontsize-m\">Chat With a Tax Pro<\/h4>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Taxes can be tricky. Chat with a WCG human now and get questions answered.<\/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<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row equal_height=\"yes\" content_placement=\"top\" woodmart_css_id=\"684abef7ecaa9\" responsive_spacing=\"eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2ODRhYmVmN2VjYWE5Iiwic2hvcnRjb2RlIjoidmNfcm93IiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=\" mobile_bg_img_hidden=\"no\" tablet_bg_img_hidden=\"no\" woodmart_parallax=\"0\" woodmart_gradient_switch=\"no\" woodmart_box_shadow=\"no\" wd_z_index=\"no\" woodmart_disable_overflow=\"0\" row_reverse_mobile=\"0\" row_reverse_tablet=\"0\" el_class=\"kb-consult\"][vc_column]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-68bcf7fc8516a\" class=\" wd-rs-68bcf7fc8516a wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title wd-font-weight-600 box-title-style-default font-primary wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Schedule_Discovery_Meeting_Now\"><\/span>Schedule Discovery Meeting Now<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><\/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<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[vc_row_inner content_placement=\"middle\" el_class=\"client-review-secs box--card\" woodmart_css_id=\"672e712482714\" responsive_spacing=\"eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2NzJlNzEyNDgyNzE0Iiwic2hvcnRjb2RlIjoidmNfcm93X2lubmVyIiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=\" mobile_bg_img_hidden=\"no\" tablet_bg_img_hidden=\"no\" woodmart_parallax=\"0\" woodmart_gradient_switch=\"no\" woodmart_box_shadow=\"no\" wd_z_index=\"no\" woodmart_disable_overflow=\"0\" row_reverse_mobile=\"0\" row_reverse_tablet=\"0\"][vc_column_inner width=\"1\/3\" woodmart_css_id=\"671780b35b49a\" parallax_scroll=\"no\" woodmart_sticky_column=\"false\" wd_collapsible_content_switcher=\"no\" wd_column_role_offcanvas_desktop=\"no\" wd_column_role_offcanvas_tablet=\"no\" wd_column_role_offcanvas_mobile=\"no\" wd_column_role_content_desktop=\"no\" wd_column_role_content_tablet=\"no\" wd_column_role_content_mobile=\"no\" mobile_bg_img_hidden=\"no\" tablet_bg_img_hidden=\"no\" woodmart_parallax=\"0\" woodmart_box_shadow=\"no\" responsive_spacing=\"eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2NzE3ODBiMzViNDlhIiwic2hvcnRjb2RlIjoidmNfY29sdW1uX2lubmVyIiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=\" wd_z_index=\"no\"]\t\t<div id=\"wd-68874e76cd7bc\" class=\"wd-image wd-wpb wd-rs-68874e76cd7bc text-left \">\n\t\t\t\n\t\t\t<img decoding=\"async\" width=\"300\" height=\"200\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/265518_2057667071_tax_consultation_300-1.webp\" class=\"attachment-full size-full\" alt=\"Request a Meeting with WCG Inc\" \/>\n\t\t\t\t\t<\/div>\n\t\t[\/vc_column_inner][vc_column_inner width=\"2\/3\" woodmart_css_id=\"671780c0415fb\" parallax_scroll=\"no\" woodmart_sticky_column=\"false\" wd_collapsible_content_switcher=\"no\" wd_column_role_offcanvas_desktop=\"no\" wd_column_role_offcanvas_tablet=\"no\" wd_column_role_offcanvas_mobile=\"no\" wd_column_role_content_desktop=\"no\" wd_column_role_content_tablet=\"no\" wd_column_role_content_mobile=\"no\" mobile_bg_img_hidden=\"no\" tablet_bg_img_hidden=\"no\" woodmart_parallax=\"0\" woodmart_box_shadow=\"no\" responsive_spacing=\"eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2NzE3ODBjMDQxNWZiIiwic2hvcnRjb2RlIjoidmNfY29sdW1uX2lubmVyIiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=\" wd_z_index=\"no\"]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-68bcfccd83cf7\" class=\" wd-rs-68bcfccd83cf7 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none with-btn box-btn-static \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Ready to schedule now and talk about S Corp and reasonable salary and all that gibberish? Let's do it! Here is a link to a Discovery Meeting with one of our Partners or Senior Tax Professionals to understand your tax footprint and objectives, and how <strong>WCG CPAs &amp; Advisors<\/strong> might help.<\/p>\n<\/div>\n\n\t\t\t\t\t\t<div class=\"info-btn-wrapper\"><div id=\"wd-6a31c1221d259\" class=\"  wd-button-wrapper text-left\"><a href=\"https:\/\/calendly.com\/wcg-cpas-advisors\/discovery-meeting-instant\" title=\"\" target=\"_blank\" class=\"btn btn-style-default btn-shape-rectangle btn-size-default\">Schedule Meeting<\/a><\/div><\/div>\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row]<\/div>[\/vc_column_text]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-68b5c0ff94cfe\" class=\" wd-rs-68b5c0ff94cfe wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title faqs-wrap \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title box-title-style-default wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Frequently_Asked_Questions\"><\/span>Frequently Asked Questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Can_S_Corp_owners_still_take_a_home_office_deduction\"><\/span>Can S Corp owners still take a home office deduction?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, but only through reimbursements under an Accountable Plan \u2014 not by charging rent to the corporation.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_qualifies_as_a_home_office\"><\/span>What qualifies as a home office?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A space used exclusively and regularly for business, and primarily for administrative or management tasks with no other fixed location for those activities.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Can_I_use_the_IRS_5sq_ft_safe_harbor_method\"><\/span>Can I use the IRS $5\/sq. ft. safe harbor method?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No. S Corps must reimburse actual expenses; the simplified safe harbor method applies only to sole proprietors or LLCs taxed as disregarded entities.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_expenses_are_typically_reimbursed\"><\/span>What expenses are typically reimbursed?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Utilities, insurance, HOA dues, and depreciation on the business portion of your home. Mortgage interest and property taxes are partially adjusted on Schedule A.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"How_much_tax_savings_can_I_expect\"><\/span>How much tax savings can I expect?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Usually around $200\u2013$350 per year, plus the added benefit of turning commuting miles into deductible business miles.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Do_multi-owner_S_Corps_face_issues\"><\/span>Do multi-owner S Corps face issues?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes. Different home sizes and expenses can make reimbursements uneven. Agreements should be clear, or entities may need restructuring.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_happens_with_depreciation_when_I_sell_my_house\"><\/span>What happens with depreciation when I sell my house?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Any reimbursed depreciation reduces your home\u2019s cost basis and may trigger taxable recapture, even if you didn\u2019t claim it on your personal return.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Can_partnerships_deduct_home_office_expenses\"><\/span>Can partnerships deduct home office expenses?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, through Unreimbursed Partnership Expenses (UPE) if allowed by the partnership agreement, using detailed documentation similar to an Accountable Plan.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Does_having_a_home_office_change_mileage_deductions\"><\/span>Does having a home office change mileage deductions?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes. Travel from your home office to other business locations becomes fully deductible business mileage.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Who_should_track_depreciation_for_an_S_Corp_home_office\"><\/span>Who should track depreciation for an S Corp home office?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Your CPA should maintain detailed records since depreciation is accounted for at the business level but impacts your personal return when the property is sold.<\/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\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Should I have my LLC or S Corp pay me rent is another daily question. No. Technically this is old school. When you own 2% or more of an S Corp, the rules dramatically change when it comes to car ownership, paying rent for shareholder assets and home [&#8230;]<\/p>\n","protected":false},"author":6,"featured_media":4238,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"epkb_post_type_1_category":[73],"epkb_post_type_1_tag":[],"class_list":["post-13816","epkb_post_type_1","type-epkb_post_type_1","status-publish","has-post-thumbnail","hentry","epkb_post_type_1_category-chap-11-tax-deductions-fringe-benefits"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.8 (Yoast SEO v27.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>S Corp Home Office Deduction - Get Reimbursed by Biz - WCG CPAs &amp; Advisors<\/title>\n<meta name=\"description\" content=\"What you might be asking is &quot;Is there a way to have the business reimburse, compensate, or otherwise pay for my home office?&quot; 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